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HomeMy WebLinkAboutItem 24 - Approve Agreement with HdL Coren & ConeFinance and Management Services www.santa-ana.org/finance Item # 24 or City of Santa Ana 20 Civic Center Plaza, Santa Ana, CA 92701 Staff Report January 19, 2021 TOPIC: Approve Agreement with HdL Coren & Cone AGENDA TITLE: Approve agreement with HDL Coren & Cone for property tax consulting and auditing services for up to a five-year period for an amount not to exceed $206,250 (General Fund) RECOMMENDED ACTION Authorize the City Manager to execute an agreement with HdL Coren & Cone (HdLCC) for Secured and Unsecured Property Tax Revenue Auditing and Consulting Services for a period beginning February 1, 2021 through January 31, 2024 for an amount not to exceed $122,250 which includes a contingency of $52,500, plus two one-year extensions exercisable by the City Manager for an amount not to exceed $84,000 which includes a contingency of $37,500 for a total combined amount not to exceed $206,250, subject to non -substantive changes approved by the City Manager and City Attorney. Meeting Date Display DISCUSSION Property tax is the second largest General Fund revenue source, with an estimated revenue of $75.9 million for Fiscal Year 2020-2021 and represents 25 percent of the City's total General Fund revenue. The City has recently concluded its previous property tax consultant agreement for property tax services, which has been used to provide budget planning, revenue forecasting, trend analysis, and other property tax services. Therefore, on October 1, 2020, a Request for Proposals (RFP No. 20-126) for Property Tax Revenue Auditing Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services was issued. The City received two proposals on November 2, 2020 and a selection committee from the Community Development and Finance and Management Services Agencies evaluated them. The evaluation was based on the following criteria: • Professional Consultant/Contractor Qualifications 15% • Professional Consultant/Contractor Experience 15% • Client References 15% • Proposed Scope of Services 35% Approve Agreement with HdL Coren & Cone January 19, 2021 Page 2 • Cost of Providing Service 20% The final score was derived by averaging the individual staff member's rating for each category and then reaching a cumulative score. Using this methodology, the highest average cumulative score would reflect the best proposal. The results of the RFP Evaluation are as follows: Rank Firm Average Score Out of 100 pts. 1 HdL Coren & Cone 96 2 Avenue Insights & Analytics, LLC 91 Staff recommends selecting HdLCC as the most responsive, capable and cost effective respondent to the City's needs. HdLCC has been the property tax consultant for the City since 2016 and has performed above expectations. Currently they serve as the property tax consultant for over 250 California agencies, including the cities of Long Beach, Pasadena, Riverside, Fullerton, Costa Mesa, and Irvine. The property tax services provided by HdLCC (Exhibit 1) will include, but are not limited to, the following: 1. Property Tax reporting services, including, but not limited to: City Property Tax Roll Summary, Top 40 Net Taxable Change History, Median/Average Sales Price of Property Sales, Top Secured/Unsecured Property Owner/Taxpayer Summary Reports, General Fund Revenue Forecast Spreadsheet, 5 Year Property Tax Revenue Projections. 2. Property Tax services for the Successor Agency (formerly Redevelopment), including, but not limited to the following: tax increment projections for each former Project Area, cash flow estimates for the Successor Agency by Project Areas, estimates of property tax venues to be received by the taxing entities from former Project Areas, and monitor the county distribution of Redevelopment Property Tax Trust Fund. 3. Access to a web -based software application which will enable staff to access secured and unsecured tax information; property tax information such as parcel number, property owner, and property characteristics; and download data and reports to perform further analysis. 4. Analysis and identification of misallocations by performing secured parcel audits and unsecured bill audits. 5. Monitor and report on issues related to property tax legislation and regulations that will impact the City or Successor Agency revenues. Approve Agreement with HdL Coren & Cone January 19, 2021 Page 3 Quarterly reporting of appeal filings, transfers of ownerships, and the median and average sale prices for single family residential properties. FISCAL IMPACT Previously, the City charged the cost of service to the revenue account in the General Fund, and reflected a net revenue number. To provide greater clarity going forward, staff will report the gross revenue and an offsetting expenditure for the cost of service. The summary table below includes the base contract fees, the allowances for contingency, and the optional extension years for a potential grand total of $206,250 associated with this contract. Accounting Accounting Fiscal Unit - Fund Unit - Account Amount Contingency Total Year Account Description Amount No. Description FMSA 2020- 01110130- General Treasury Contract $11,625 $15,000 $26,625 21 62300 Fund Services - Professional FMSA 2021- 01110130- General Treasury Contract $23,250 $15,000 $38,250 22 62300 Fund Services - Professional FMSA 2022- 01110130- General Treasury Contract $23,250 $15,000 $38,250 23 62300 Fund Services - Professional FMSA 2023- 01110130- General Treasury Contract $23,250 $15,000 $38,250 24 62300 Fund Services - Professional FMSA 2024- 01110130- General Treasury Contract $23,250 $15,000 $38,250 25 62300 Fund Services - Professional 2025- 01110130- General FMSA $11,625 $15,000 $26,625 26 62300 Fund Treasury Approve Agreement with HdL Coren & Cone January 19, 2021 Page 4 Contract Services - Professional Grand Total: 1 $206,250 1 EXHIBIT(S) 1. Consultant Agreement for HdL Coren & Cone Submitted By: Kathryn Downs, CPA, Executive Director — Finance and Management Services Agency Approved By: Kristine Ridge, City Manager EXHIBIT 1 Consultant Services Agreement This Consultant Services Agreement (the "Agreement") is made as of the 19th day of January, 2021 by and between HdL Coren & Cone, a California Corporation ("CONSULTANT") and the City of Santa Ana, a charter city and municipal corporation of the State of California ("CITY"). In consideration of the mutual promises herein contained and other good and valuable consideration, the adequacy and receipt of which is hereby acknowledged, the parties agree as follows: RECITALS A. Property tax revenues can be verified and potentially increased through a system of continuous monitoring, identification and reconciliation to county records. B. An effective program of property tax management will assist the CITY in fiscal, economic and community development planning; and C. CITY desires the property tax data based reports and data analysis required to effectively manage the CITY property tax base and identify and recover revenues misallocated within the CITY, or to other jurisdictions; and D. CONSULTANT is a state-wide expert in such data analysis with over 200 public agency clients for whom such services are performed and has the programs, equipment, data and personnel required to deliver the property tax services referenced herein. E. The CITY desires to retain a consultant having special skill and knowledge in the field of professional services for Property Tax (Secured and Unsecured) Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services as specified herein. F. In undertaking the performance of this Agreement, CONSULTANT represents that it possesses the necessary knowledge, qualifications, skills and personnel to provide such services. CONSULTANT warrants that any services performed by CONSULTANT under this Agreement will be performed in compliance with such standards as may reasonably be expected from a professional consulting firm in the field. NOW THEREFORE, in consideration of the mutual and respective promises, and subject to the terms and conditions hereinafter set forth, the parties agree as follows: CITY hereby retains CONSULTANT, and CONSULTANT hereby agrees to provide such services as are set forth hereinbelow, in accordance with the terms and conditions of this Agreement, and represents and warrants to CITY that CONSULTANT accepts such assignment to perform those services, subject to those terms and conditions. i 11111111111&Yd6] a fie] 96-1 ml:IV/ [s] *� (a) CONSULTANT shall perform services designated in the CITY's Request for Proposal (RFP) No. 20-126, dated October 1, 2020 attached to and incorporated herein as Exhibit "A" relating to revenue auditing, recovery, reporting, analysis, and legislative monitoring in connection with secured and unsecured property taxes, in the manner described in CONSULTANT'S RFP No. 20-126 response dated November 2, 2020 attached to and incorporated herein as Exhibit "B". Services are referenced herein as follows: "Base Services" as described in Section 4-2.0. "Optional Services" as described in Section 4-3.0, performed at the request of CITY; and iii. "Additional Services" as described in Section 4-4.0, performed upon a written order by CITY. (b) CONSULTANT shall provide said services at the time, place, and in the manner specified in the Schedule Of Performance - Timeline For Deliverables attached to and incorporated herein as EXHIBIT "C". (c) CONSULTANT shall furnish at its own expense all labor, materials, equipment and other items necessary to carry out the terms of this Agreement. 2. COMPENSATION Upon execution of this Agreement, CITY will pay CONSULTANT as outlined in section 4- 6.0 (Consideration). Payment by City shall be made within forty-five (45) days following receipt of proper invoice evidencing work performed, subject to CITY accounting procedures and proof of insurance as set forth in section 4-9.0 (Insurance and Indemnification). Payment need not be made for work which fails to meet the standards of performance set forth in the Recitals which may reasonably be expected by CITY. 2-1.0 Annual Compensation Cap Compensation for each yearly period (February 1 through January 31) of services provided under this Agreement, including optional contract extension periods, shall be capped by City fiscal year period (July 1 through June 30) as follows: Fiscal Year Amount Contingency Total Amount 2020-21 $11,625 $15,000 $26,625 2021-22 $23,250 $15,000 $38,250 2022-23 $23,250 $15,000 $38,250 2023-24 $23,250 $15,000 $38,250 2024-25 $23,250 $15,000 $38,250 2025-26 $11,625 $15,000 $26,625 206 250 Provided however, that pursuant to a duly executed Change Order mutually agreed to by the parties in accordance with Section 4-4.0 of this Agreement, unspent contingency amounts authorized for a preceding City fiscal year period may be carried forward by written order of the Executive Director of Finance and Management Services to cover expenses for work or services agreed to by the parties but exceeding the annual CITY fiscal year compensation amount cap initially specified for such subsequent period under the provisions of this section. 2 2-2.0 Maximum Contract Compensation Maximum compensation payable to CONSULTANT for all services rendered by CONSULTANT to CITY, inclusive of all amounts payable for optional and contingency services shall not exceed $206,250 unless an increase in maximum contract compensation shall be agreed to by the parties pursuant to duly executed amendment to this Agreement. 3. TERM The initial term for the provision of services as set forth in section 1 of this Agreement shall be for a period of three (3) years commencing February 1, 2021, with two (1) one-year options exercisable in the sole discretion of the City, by a writing executed by the City Manager and the City Attorney, if neither party has terminated said Agreement in accordance with section 3-1.0. 3-1.0 Termination. The Parties reserve the right to terminate this Agreement at any time, with or without cause, upon sixty (60) days' written notice to the non -terminating party, except that where termination is for cause, the Parties will comply with the dispute resolution process in Section 4-11.2. In the event of termination without cause pursuant to this Section, the terminating party need not provide the non -terminating party with the opportunity to cure pursuant to Section 4-11.2. 3-2.0. Effect of Termination Upon issuance of any notice of termination, CONTRACTOR shall immediately cease all services hereunder except such as may be specifically approved by the Contract Officer. The CONTRACTOR shall be entitled to compensation for all services rendered prior to the effective date of the notice of termination and for any services authorized by the Contract Officer thereafter; provided, however, that payment need not be made for work which fails to meet the standard of performance specified in the Recitals of this Agreement. 4. GENERAL PROVISIONS 4-1.0 Definitions For purposes of this Agreement, the following terms shall have the meaning stated below: Audit Review: "Audit" or "Audit Review" shall mean the comparison of databases to ensure that parcels are correctly coded with the appropriate tax rate area to return revenue to the client city. Audits include the secured and unsecured tax rolls and where secured records are corrected; the corresponding unsecured records related to those properties are also corrected. A review of the calculation methodologies developed by auditor/controller offices in the administration of property tax is made to ensure compliance. New annexations are audited the 1st or 2nd year after the area's adoption due to the timing of LAFCO and the State Board of Equalization in assigning new tax rate areas and county processing of those changes. County: "County" shall mean the County in which the CITY is located. Data Base: "Data Base or Database" shall mean a computerized listing of property tax parcels and information compiled for CITY from information provided by the County. Days: "Days" shall mean calendar days. Property Tax Roll: "Property Tax Roll" shall mean the assessed values of parcels on the secured and unsecured lien date rolls as reported by the County. Proprietary Information: "Proprietary Information" shall be the reports, technical information, compilations of data, methodologies, formula, software, programs, technologies and other processes previously designed and developed by CONSULTANT and used in the performance of the services hereunder. Successor Agency: "Successor Agency" means the City's administration pursuant to Section 34176 of the Health and Safety Code of the former community redevelopment agency of CITY. Scope of Services: "Scope of Services" shall mean all of the Base Services specified in Section 4-2.0 et seq., the Optional Services in Section 4-3.0 et seq., the Additional Services in Section 4-4.0, or any other services rendered hereunder. TRA: "Tax Rate Area" shall mean the area subject to the tax rate. 4-2.0 Base Services The CONSULTANT shall perform all of the following duties as part of the Base Services provided hereunder, unless otherwise specified in writing by the Contract Officer: 4-2.1 Annual Services (Fixed Fee) Annually, after the Property Tax Roll is available: (a) CONSULTANT shall establish a Database for CITY available through CONSULTANT'S online property tax application (b) Utilizing the Database, CONSULTANT will provide: (1) A listing of the major property owners in the CITY, including the assessed value of their property. (2) A listing of the major property tax payers, including an estimate of the property taxes. (3) A listing of property tax transfers which occurred since the prior lien date. (4) A listing of parcels that have not changed ownership since the enactment of Proposition XIIIA. (5) A comparison of property within the CITY by county -use code designation. M (6) A listing by parcel of new construction activity utilizing city building department data, including building permits with assessor parcel numbers and project completion dates, to identify non-residential parcels with new construction activity and to provide reports for use in the CITY's preparation of Gann (Propositions 4 and 111) State Appropriation Limit calculations. (7) A listing of multiple owned parcels. (8) A listing of absentee owner parcels. (9) Calculate an estimate of property tax revenue anticipated to be received for the fiscal year by the CITY. This estimate is based upon the initial information provided by the County and is subject to modification. This estimate shall not be used to secure the indebtedness of the CITY. (10) Development of historical trending reports involving taxable assessed values for the CITY, median and average sales prices, foreclosure activity and related economics trends. (11) Upon written request, analyses based on geographic areas designated by the CITY to include assessed valuations and square footage computations for use in community development planning. 4-2.2 Successor Agency Services Successor Agency Services including but not limited to: (c) Tax increment projections (d) Cash flows for the Successor Agency by Project Area (e) Assistance with Redevelopment Obligation Payment Schedules (f) Assistance in providing property tax information for the taxing agencies receiving property tax revenues from former Project Areas (g) Estimates of property tax revenues to be received by the taxing entities from former Project Areas (h) Provide property tax information to the Oversight Board at the direction of the Successor Agency (i) Provide access to the Oversight Board to AGENCY and former redevelopment agency documents at the direction of the Successor Agency 0) Monitor the County distribution of tax -sharing revenues to the taxing entities of the former redevelopment agency (k) Coordinate with the Auditor -Controller the relationship between the tax -sharing, debt service and other obligations of former redevelopment agency 5 (1) Prepare as needed an assessment resources available to the Successor Agency to meet the long term obligations of the former redevelopment agency 4-2.3 Quarterly Services/Monthly Services (Fixed Fee) The CONSULTANT shall perform the following services quarterly: (m) A listing of property tax appeals filed on properties in the CITY (selected counties). (n) A listing of property transfers that have occurred since the last report. (o) Monthly update of CONSULTANT'S web -based software program to include parcel transfer data and, in select counties, appeal updates. 4-2.4 On -Going Consultation (Fixed Fee) During the term of this Agreement, CONSULTANT will serve as the CITY's resource staff on questions relating to property tax and assist in estimating current year property tax revenues. On -going consultation would include, but not be limited to, inquiries resolved through use of the CITY's data base. 4-3.0 Optional Services The following services are available on a time and materials basis: 4-3.1 Specified Data Generation of specialized data -based reports which would require additional programming, the purchase of additional data, costs for county staff research, or similar matters not necessary to carry out services outlined in Section 4-2.0. 4-3.2 Countv Research Any research with County agencies for which CONSULTANT does not have a current database. 4-3.3 Bond Services Bond services are available for a fixed negotiated fee, including: (p) Tax Allocation Bonds fiscal consultant reports (q) Mello -Roos Special Tax studies I 4-3.4 Additional Meetings Requested Meetings in excess of the annual meeting to review the analysis of property tax data, trending information, and other findings with CITY shall be considered an Optional Service. 4-4.0 Additional Services 4-4.1 Change Order Contingency: (a) From time -to -time, at CITY's option, CITY may request optional services and/or additional services of CONSULTANT at mutually agreed upon scope and fees. (b) Change Order No extra work may be undertaken unless a written "Change Order" is first given by the Contract Officer or his/her designee, to CONSULTANT, incorporating therein any material change in the scope, fees and/or administration of this Agreement proposed by CITY. 4-4.2 Additional Work Or Services (a) Extra Work or Services CITY shall have the right at any time during the performance of the work or services set forth in this Agreement, without invalidating said Agreement or any amendments thereto, to elect to exercise any existing option specified in the Scope of Services for extra work or services or to order extra work or services pursuant to a duly executed Change Order or to expend previously appropriated but unspent contingency funds authorized to be carried forward by the Executive Director of Finance and Management Services to cover expenses for work or services agreed to by the parties but exceeding any annual CITY fiscal year compensation amount cap initially specified under the Compensation provisions of this Agreement or thereby make changes by altering, adding to or deducting from said work or services. (b) Maximum Contract Compensation Cap Net total compensation to CONSULTANT shall not, as the result of any Change Order, exceed the maximum contract compensation amount set forth under Section 2-2.0 of this Agreement, unless an increase in maximum contract compensation shall be agreed to by the parties pursuant to duly executed amendment of this Agreement. 4-5.0 Obligations of the Parties With Respect to Services 4-5.1 City Materials and Support CITY agrees to provide the following information: 7 (a) Current CITY maps and zoning map; (b) A copy of reports received by the CITY annually from the Auditor - Controller's office detailing assessed values (secured, unsecured and utilities), as well as unitary values for reconciliation analysis; (c) Parcel listing and maps of CITY parcel annexations since the lien date roll; i. A listing of completed new construction projects with Assessor's map book, page and parcel numbers (APN) for proper identification and tracking for two years prior to the date of this Agreement. If the data does not include the APN information, CONSULTANT will research this information at an additional cost; A listing of the CITY levies assessment districts and direct assessments. 4-5.2 Compliance with Law All services rendered hereunder shall be provided in accordance with all ordinances, resolutions, statutes, rules, and regulations of the CITY and any Federal, State or local governmental agency having jurisdiction in effect at the time service is rendered. 4-5.3 License. Permits. Fees and Assessments CONSULTANT shall obtain such licenses, permits and approvals (collectively the "Permits") as may be required by law for the performance of the services required by this Agreement. CITY shall assist CONSULTANT in obtaining such Permits, and CITY shall absorb all fees, assessments and taxes which are necessary for any Permits required to be issued by CITY. 4-5.4 Further Responsibilities of Parties Both parties agree to use reasonable care and diligence to perform their respective obligations under this Agreement. Both parties agree to act in good faith to execute all instruments, prepare all documents and take all actions as may be reasonably necessary to carry out the purposes of this Agreement. Unless hereafter specified, neither party shall be responsible for the service of the other. 4-6.0 Consideration 4-6.1 Base Fixed Fee Services CONSULTANT shall provide the Base Services described in Section 4-2.0 above, for a fixed annual fee of $ 23,250 (invoiced quarterly). 4-6.2 Optional Services Fees for Optional Services as outlined in Services in Section 4-3.0 above (except Section 4-3.4) shall be billed at the following hourly rates: Partner $225 per hour Senior Analyst $100 per hour Principal $195 per hour Analyst $ 65 per hour Programmer $175 per hour Administrative $ 45 per hour Associate $150 per hour Hourly rates are exclusive of expenses and are subject to adjustment by CONSULTANT annually, beginning July 31, 2022 by the United States Department of Labor Bureau of Labor Statistics All Urban Consumers Consumer Price Index (CPI) as determined for the Los Angeles -Riverside -Orange County California Area - Base Period 1982-84 = 100, as measured by the change in the CPI from the monthly period ending January 31, 2021 thru June 30 of each year. July 311t of each year CONSULTANT shall provide CITY with an updated schedule of hourly rates. Annually adjusted hourly rates will not change (+ / -) by more than 4 percent (%) per year. In addition, expenses for Optional Services shall be billed at 1.15 times actual incurred costs. 4-6.3 Fees for Bond Services Services under Section 4.5.0 above will be determined depending upon the complexity of the bond issue and the time available for completion of the task and will be mutually agreed to be the parties. 4-6.4 Indirect Expenses Except as specified above, no other charges shall be made for direct or indirect expenses incurred by CONSULTANT in performing the services in the Scope of Services including for administrative overhead, salaries of CONSULTANT'S employees, travel expenses or similar matters. 4-6.5 Due Date All fees are due 45 days immediately following billing. All amounts that are not paid when due shall accrue interest from the due date at the rate of one percent per month (12% per annum). 4-7.0 Term Performance Schedule 4-7.1 Implementation Implementation of services should begin as soon as possible from the Effective Date for the performance of services under the terms of this Agreement. 4-7.2 Schedule of Performance CONSULTANT shall commence the services pursuant to this Agreement upon receipt of a written notice to proceed and shall perform all services within the M time period(s) established in the "Schedule of Performance" attached hereto as Exhibit C", and incorporated herein by this reference. When requested by the CONSULTANT, extensions to the time period(s) specified in the Schedule of Performance may be approved in writing by the Contract Officer but not exceeding one hundred eighty (180) days cumulatively. 4-7.3 Force Maieure The time period(s) specified in the Schedule of Performance for performance of the services rendered pursuant to this Agreement shall be extended because of any delays due to unforeseeable causes beyond the control and without the fault or negligence of the CONSULTANT, including, but not restricted to, acts of God or of the public enemy, unusually severe weather, fires, earthquakes, floods, epidemics, quarantine restrictions, riots, strikes, freight embargoes, wars, litigation, and/or acts of any governmental agency, including the CITY, if the CONSULTANT shall within ten (10) days of the commencement of such delay notify the Contract Officer in writing of the causes of the delay. The Contract Officer shall ascertain the facts and the extent of delay, and extend the time for performing the services for the period of the enforced delay when and if in the judgment of the Contract Officer such delay is justified. 4-8.0 Coordination of Work or Services 4-8.1 Representative of CONSULTANT The following principals of CONSULTANT are hereby designated as being the principals and representatives of CONSULTANT authorized to act in its behalf with respect to the work specified herein and make all decisions in connection therewith: HdL COREN & CONE Paula Cone, President - Management Contact Principals & Representatives Nichole Cone, V.P. - Project Manager It is expressly understood that the experience, knowledge, capability and reputation of the foregoing principals were a substantial inducement for CITY to enter into this Agreement. Therefore, the foregoing principals shall be responsible during the term of this Agreement for directing all activities of CONSULTANT and devoting sufficient time to personally supervise the services hereunder. For purposes of this Agreement, the foregoing principals may not be replaced nor may their responsibilities be substantially reduced by CONSULTANT without the express written approval of CITY. 4-8.2 Contract Officer The Contract Officer shall be the person designated hereunder by CITY. It shall be CONSULTANT's responsibility to assure that CITY's Contract Officer is kept informed of the progress of the performance of the consulting services set forth in this Agreement and CONSULTANT shall refer any decisions which must be made by CITY to the Contract Officer. The Contract Officer shall have authority to enter into Change Orders with CONSULTANT pursuant to this Agreement. The Contract Officer shall have authority to sign all documents on behalf of CITY required hereunder to carry out the terms of this Agreement. Unless otherwise 10 specified herein, any approval of CITY required hereunder shall mean the approval of the Contract Officer. City of SANTA ANA Kristine Ridge, City Manager Contract Officer or designee 4-8.3 Prohibition Against Subcontracting or Assignment The experience, knowledge, capability and reputation of CONSULTANT, its principals and employees were a substantial inducement for the CITY to enter into this Agreement. Therefore, CONSULTANT shall not contract with any other entity to perform in whole or in part the services required hereunder without the express written approval of the CITY. In addition, neither this Agreement nor any interest herein may be transferred, assigned, conveyed, hypothecated or encumbered voluntarily or by operation of law, whether for the benefit of creditors or otherwise, without the prior written approval of CITY. Transfers restricted hereunder shall include the transfer to any person or group of persons acting in concert of more than fifty percent (50%) of the present ownership and/or control of CONSULTANT, taking all transfers into account on a cumulative basis. In the event of any such unapproved transfer, including any bankruptcy proceeding, this Agreement shall be void. No approved transfer shall release the CONSULTANT or any surety of CONSULTANT of any liability hereunder without the express consent of CITY. 4-8.4 Independent Contractor Neither the CITY nor any of its employees shall have any control over the manner, mode or means by which CONSULTANT, its agents or employees, perform the services required herein, except as otherwise set forth herein. CITY shall have no voice in the selection, discharge, supervision or control of CONSULTANT'S employees, servants, representatives or agents, or in fixing their number, compensation or hours of service. CONSULTANT shall perform all services required herein as an independent CONSULTANT of CITY and shall remain at all times as to CITY a wholly independent CONSULTANT with only such obligations as are consistent with that role. CONSULTANT shall not at any time or in any manner represent that it or any of its agents or employees are agents or employees of CITY. CITY shall not in any way or for any purpose become or be deemed to be a partner of CONSULTANT in its business or otherwise or a joint venturer or a member of any joint enterprise with CONSULTANT. 4-9.0 Insurance and Indemnification 4-9.1 Insurance Prior to undertaking performance of work under this Agreement, Consultant shall maintain and shall require its Subcontractors, if any, to obtain and maintain insurance as described below: (a) Commercial General Liability Insurance. Consultant shall maintain commercial general liability insurance naming the City, its officers, employees, agents, volunteers and representatives as additional insured(s) and shall include, but not be limited to protection against claims 11 arising from bodily and personal injury, including death resulting therefrom and damage to property, resulting from any act or occurrence arising out of Consultant's operations in the performance of this Agreement, including, without limitation, acts involving vehicles. The amounts of insurance shall be not less than the following: single limit coverage applying to bodily and personal injury, including death resulting therefrom, and property damage, in the total amount of $2,000,000 per occurrence, with $2,000,000 in the aggregate. Such insurance shall (a) name the City, its officers, employees, agents, and representatives as additional insured(s); (b) be primary and not contributory with respect to insurance or self-insurance programs maintained by the City; and (c) contain standard separation of insureds provisions. (b) Business automobile liability insurance, or equivalent form, with a combined single limit of not less than $1,000,000 per occurrence. Such insurance shall include coverage for hired and non -owned automobiles. Due to the nature of the services under this Agreement not contemplating use of owed autos, coverage for owned autos shall not be required. (c) Worker's Compensation Insurance. In accordance with the provisions of Section 3700 of the Labor Code, Consultant, if Consultant has any employees, is required to be insured against liability for worker's compensation or to undertake self-insurance. Prior to commencing the performance of the work under this Agreement, Consultant agrees to obtain and maintain any employer's liability insurance with limits not less than $1,000,000 per accident. (d) Errors and omissions insurance, with a combined single limit of not less than $1,000,000 per claim with $2,000,000 in the aggregate. (e) Cyber/Technology liability insurance, together with Crime, and Fiduciary liability insurance with a limit of not less than $1,000,000.00 per claim with $2,000,000 in the aggregate. (f) The following requirements apply to the insurance to be provided by Consultant pursuant to this section: Consultant shall maintain all insurance required above in full force and effect for the entire period covered by this Agreement. Certificates of insurance shall be furnished to the City upon execution of this Agreement and shall be approved by the City. iii. City of Santa Ana, its officers, employees, agents and representatives shall be Additional Insureds with respect to General Liability and Auto Liability Insurance is Primary and Non -Contributory. iv. Certificates and policies shall state that the policies shall 12 not be canceled or reduced in coverage or changed in any other material aspect without thirty (30) days prior written notice to the City of cancellation with ten (10) days prior notice for non-payment of premium in accordance with policy provisions. V. Consultant shall supply City with a fully executed additional insured endorsement. vi. Certificates of insurance endorsements shall show the City as a certificate holder as follows: City of Santa Ana Risk Management Division, 4th Floor 20 Civic Center Plaza Santa Ana, CA 92701 vii. Where the amounts or coverage provided by the certificates of insurance provides coverage greater than those listed by this Agreement, the amounts provided by the certificates of insurance shall be incorporated by reference into the Agreement. 4-9.2 Indemnification CONSULTANT agrees to indemnify the CITY, its officers, agents and employees against, and will hold and save them and each of them harmless from, any and all actions, suits, claims, damages to persons or property, losses, costs, penalties, obligations, errors, omissions or liabilities, (herein "claims or liabilities") that may be asserted or claimed by any person, firm or entity arising out of or in connection with the negligent performance of the work, operations or activities of CONSULTANT, its agents, employees, subcontractors, or invitees, provided for herein, or arising from the negligent acts or omissions of CONSULTANT hereunder, or arising from CONSULTANT'S negligent performance of or failure to perform any term, provision, covenant or condition of this Agreement, whether or not there is concurrent passive or active negligence on the part of the CITY, its officers, agents or employees but excluding such claims or liabilities arising from the sole negligence or willful misconduct of the CITY, its officers, agents or employees, who are directly responsible to the CITY. 4-9.3 Sufficiency of Insurer or Surety Insurance or bonds required by this Agreement shall be satisfactory only if issued by companies qualified to do business in California, rated "A" or better in the most recent edition of Best Rating Guide, The Key Rating Guide or in the Federal Register, and only if they are of a financial category Class VII or better, unless such requirements are waived by the Risk Manager of the CITY due to unique circumstances. In the event the Risk Manager of CITY ("Risk Manager") determines that the work or services to be performed under this Agreement creates an increased or decreased risk of loss to the CITY, the CONSULTANT agrees that the minimum limits of the insurance policies and the performance bond required by this Section 4-9.0 may be changed accordingly upon receipt of written notice 13 from the Risk Manager; provided that the CONSULTANT shall have the right to appeal a determination of increased coverage by the Risk Manager to the CITY Council of CITY within 10 days of receipt of notice from the Risk Manager. 4-10.0 Records and Reports 4-10.1 Reports CONSULTANT shall periodically prepare and submit to the Contract Officer such reports concerning the performance of the services required by this Agreement as the Contract Officer shall require. 4-10.2 Records CONSULTANT shall keep, and require subcontractors to keep, such books and records as shall be necessary to perform the services required by this Agreement and enable the Contract Officer to evaluate the performance of such services. The Contract Officer shall have full and free access to such books and records at all times during normal business hours of CITY, including the right to inspect, copy, audit and make records and transcripts from such records. Such records shall be maintained for a period of three (3) years following completion of the services hereunder, and the CITY shall have access to such records in the event any audit is required. 4-10.3 Non -Disclosure of Proprietary Information (a) In performing its duties under this Agreement, CONSULTANT will produce reports, technical information and other compilations of data to CITY. These reports, technical information and compilations of data are derived by CONSULTANT using methodologies, formulae, programs, techniques and other processes designed and developed by CONSULTANT at a substantial expense. CONSULTANT'S reports, technical information, compilations of data, methodologies, formulae, software, programs, techniques and other processes designed and developed by CONSULTANT shall be referred to as Proprietary Information. CONSULTANT'S Proprietary Information is not generally known by the entities with which CONSULTANT competes. (b) CONSULTANT desires to protect its Proprietary Information. Accordingly, CITY agrees that neither it nor any of its employees, agents, independent contractors or other persons or organizations over which it has control, will at any time during or after the term of this Agreement, directly or indirectly use any of CONSULTANT'S Proprietary Information for any purpose not associated with CONSULTANT'S activities. Further, CITY agrees that it nor any of its employees, agents, independent contractors or other persons or organizations over which it has control, will disseminate or disclose any of CONSULTANT'S Proprietary Information to any person or organization not connected with CONSULTANT, without the express written consent of CONSULTANT. The CITY also agrees that consistent with its obligations under the California Public Records Act and related disclosure laws, it will undertake all necessary and appropriate steps to maintain the proprietary nature of CONSULTANT'S Proprietary Information. 1E (c) Any use of the Proprietary Information or any other reports, records, documents or other materials prepared by CONSULTANT hereunder for other projects and/or use of uncompleted documents without specific written authorization by the CONSULTANT will be at the CITY's sole risk and without liability to CONSULTANT, and the CITY shall indemnify the CONSULTANT for all damages resulting therefrom. 4-10.4 Release of Documents Pursuant to Public Records Act Notwithstanding any other provision in this Agreement, all obligations relating to disclosure of Proprietary Information remain subject to the Freedom of Information Act or California Public Records Act, Cal. Gov't Code §§ 6250 et seq. (collectively, the "PRA"). The Parties intend that if CITY is served with a request for disclosure under the PRA, or any similar statute, the CITY in good faith will make the determination as to whether the material is disclosable or exempt under the statute, and shall resist the disclosure of Proprietary Information which is exempt from disclosure to the extent allowable under the law. CITY shall advise CONSULTANT in writing five (5) days prior to the intended disclosure of any decision to disclose Proprietary Information, and the reasons therefore, and if CONSULTANT then timely advises CITY in writing that it objects to the disclosure, CITY shall not disclose the information. In such case, CONSULTANT shall then be solely liable for defending the non -disclosure and shall indemnify and hold CITY harmless for such nondisclosure. 4-11.0 Enforcement of Agreement 4-11.1 California Law -Venue This Agreement has been executed and delivered in the State of California and the validity, interpretation, performance, and enforcement of any of the clauses of this Agreement shall be determined and governed by the laws of the State of California. Both parties further agree that Orange County, California, shall be the venue for any action or proceeding that may be brought or arise out of, in connection with or by reason of this Agreement. 4-11.2 Disputes In the event of any dispute arising under this Agreement, the injured party shall notify the injuring party in writing of its contentions by submitting a claim therefor. The injured party shall continue performing its obligations hereunder so long as the injuring party commences to cure such default within ten (10) days of service of such notice and completes the cure of such default within forty-five (45) days after service of the notice, or such longer period as may be permitted by the injured party; provided that if the default is an immediate danger to the health, safety and general welfare, such immediate action may be necessary. Compliance with the provisions of this Section shall be a condition precedent to termination of this Agreement for cause and to any legal action, and such compliance shall not be a waiver of any party's right to take legal action in the event that the dispute is not cured, provided that nothing herein shall limit CITY's or the CONSULTANT'S right to terminate this Agreement without cause pursuant to Section 3-1.0. 4-11.3 Waiver 15 No delay or omission in the exercise of any right or remedy by a nondefaulting party on any default shall impair such right or remedy or be construed as a waiver. A party's consent to or approval of any act by the other party requiring the party's consent or approval shall not be deemed to waive or render unnecessary the other party's consent to or approval of any subsequent act. Any waiver by either party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Agreement. 4-11.4 Rights and Remedies are Cumulative Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the parties are cumulative and the exercise by either party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other party. 4-11.5 Legal Action In addition to any other rights or remedies, either party may take legal action, in law or in equity, to cure, correct or remedy any default, to recover damages for any default, to compel specific performance of this Agreement, to obtain declaratory or injunctive relief, or to obtain any other remedy consistent with the purposes of this Agreement. 4-11.6 Attorneys' Fees If either party to this Agreement is required to initiate or defend or made a party to any action or proceeding in any way connected with this Agreement, the prevailing party in such action or proceeding, in addition to any other relief which may be granted, whether legal or equitable, shall be entitled to reasonable attorney's fees. Attorney's fees shall include attorney's fees on any appeal, and in addition a party entitled to attorney's fees shall be entitled to all other reasonable costs for investigating such action, taking depositions and discovery and all other necessary costs the court allows which are incurred in such litigation. All such fees shall be deemed to have accrued on commencement of such action and shall be enforceable whether or not such action is prosecuted to judgment. 4-12.0 City Officers and Employees: Non -Discrimination 4-12.1 Non -liability of CITY Officers and Employees No officer or employee of the CITY shall be personally liable to the CONSULTANT, or any successor in interest, in the event of any default or breach by the CITY or for any amount which may become due to the CONSULTANT or to its successor, or for breach of any obligation of the terms of this Agreement. 4-12.2 Conflict of Interest No officer or employee of the CITY shall have any financial interest, direct or indirect, in this Agreement nor shall any such officer or employee participate in any decision relating to the Agreement which effects his financial interest or the 16 financial interest of any corporation, partnership or association in which he is, directly or indirectly, interested, in violation of any State statute or regulation. The CONSULTANT warrants that it has not paid or given and will not pay or give any third party any money or other consideration for obtaining this Agreement. 4-12.3 Covenant Against Discrimination CONSULTANT covenants that, by and for itself, its heirs, executors, assigns, and all persons claiming under or through them, that there shall be no discrimination against or segregation of, any person or group of persons on account of race, color, creed, religion, sex, marital status, national origin, or ancestry in the performance of this Agreement. CONSULTANT shall take affirmative action to insure that applicants are employed and that employees are treated during employment without regard to their race, color, creed, religion, sex, marital status, national origin, or ancestry. 4-13.0 Miscellaneous Provisions 4-13.1 Notice Any Notice: Any notice required to be given under this Agreement shall be in writing and either served personally, sent prepaid first class mail, or by express mail courier (i.e. Fed Ex, UPS, etc.). Any such notice shall be addressed to the other party at the address set forth below. All notices, including notices of address changes, provided under this Agreement, not delivered personally, are deemed received on the third business day after mailing if sent by regular mail, or the next business day if sent by express mail courier via overnight delivery. If to CITY: Kathryn Downs Executive Director Finance and Management Services Agency 20 Civic Center Plaza (M-17) Santa Ana, CA 92701 Phone: (714) 647-6960 Facsimile: (714) 647-5414 Email: kdowns(a�santa-ana.orq Willard V. Holt Treasury and Customer Services Manager 20 Civic Center Plaza (M-15) Santa Ana, CA 92701 Phone: (714) 647-5456 Facsimile: (714) 647-5304 Email: wholt(a)santa-ana.orq 17 Waldo Barela Budget and Research Manager 20 Civic Center Plaza (M-17) Santa Ana, CA 92701 Phone: (714) 647-5428 Facsimile: (714) 647-5414 Email: wbarela(@santa-ana.orq If to CONSULTANT: Paula Cone President HdL Coren & Cone 1340 Valley Vista Dr., Ste. 200 Diamond Bar, CA 92765 Phone: (909) 861-4335 x307 Facsimile: (909) 861-7726 Email: pcone(a-hdlccpropertytax.com Nichole Cone Vice President HdL Coren & Cone 1340 Valley Vista Dr., Ste. 200 Diamond Bar, CA 91765 Phone: (909) 861-4335 x337 Facsimile: (909) 861-7726 Email: ncone(@hdlccpropertytax.com 4-13.2 Professional Licenses CONSULTANT shall, throughout the term of this Agreement, maintain all necessary licenses, permits, approvals, waivers, and exemptions necessary for the provision of the services hereunder and required by the laws and regulations of the United States, the State of California, the CITY of Santa Ana and all other governmental agencies. CONSULTANT shall notify the CITY immediately and in writing of its inability to obtain or maintain such permits, licenses, approvals, waivers, and exemptions. Said inability shall be cause for termination of this Agreement. 4-13.3 Performance of Services - Representation CONSULTANT shall perform all services with the necessary knowledge and skills required to perform the tasks. CONSULTANT or personnel of CONSULTANT engaged in the performance of such services shall not represent themselves to be, nor shall they be deemed to be, employees of CITY for any purpose whatsoever. 4-13.4 Performance of Services - Cooperation & Assistance CITY agrees that its employees will cooperate with and assist representatives of CONSULTANT in every reasonable way to enable CONSULTANT to secure all information and data required to perform the services herein provided for. CONSULTANT shall have no liability for defects in the services attributable to CONSULTANT's reliance upon or use of data, design criteria, drawings, specifications, or other information furnished by CITY or third parties retained by CITY. 4-13.5 Public Release and Statements Neither party or its representatives or agents shall disseminate any oral or written advertisement, endorsement or other marketing material relating to each other's activities under this Agreement without the prior written approval of the other party. Neither party shall make any public release or statement concerning the subject matter of this Agreement without the express written consent and approval of the other party. No party or its agent will use the name, mark or logo of the other party in any advertisement or printed solicitation without first having prior written approval of the other party. The parties shall take reasonable efforts to ensure that its subcontractors shall not disseminate any oral or written advertisement, endorsement or other marketing materials referencing or relating to the other party without that party's prior written approval. In addition, the parties agree that their contracts with all subcontractors will include appropriate provisions to ensure compliance with the restrictions of this Section. 4-13.6 Equal Opportunity to Draft The parties have participated and had an equal opportunity to participate in the drafting of this Agreement. No ambiguity shall be construed against any party upon a claim that that party drafted the ambiguous language. 4-13.7 Interpretation The terms of this Agreement shall be construed in accordance with the meaning of the language used and shall not be construed for or against either party by reason of the authorship of this Agreement or any other rule of construction which might otherwise apply. All exhibits referenced herein and attached hereto shall be incorporated as if fully set forth in the body of this Agreement. In the event of any conflict between the provisions of this Agreement and those set forth in any exhibit referenced and incorporated herein, the provisions of the Consultant Services Agreement shall prevail. 4-13.8 Integration; Amendment It is understood that there are no oral agreements between the parties hereto affecting this Agreement and this Agreement supersedes and cancels any and all previous negotiations, arrangements, agreements and understandings, if any, between the parties, and none shall be used to interpret this Agreement. This Agreement may be amended at any time by the mutual consent of the parties by an instrument in writing. 4-13.9 Severability In the event that any one or more of the phrases, sentences, clauses, paragraphs, or sections contained in this Agreement shall be declared invalid or unenforceable by a valid judgment or decree of a court of competent jurisdiction, such invalidity or unenforceability shall not affect any of the remaining phrases, sentences, clauses, paragraphs, or sections of this Agreement which are hereby 19 declared as severable and shall be interpreted to carry out the intent of the parties hereunder unless the invalid provision is so material that its invalidity deprives either party of the basic benefit of their bargain or renders this Agreement meaningless. 4-14.0 Execution 4-14.1 Coraorate Authorit The persons executing this Agreement on behalf of the parties hereto warrant that (i) such party is duly organized and existing, (ii) they are duly authorized to execute and deliver this Agreement on behalf of said party, (iii) by so executing this Agreement, such party is formally bound to the provisions of this Agreement, and (iv) the entering into this Agreement does not violate any provision of any other Agreement to which said party is bound. 4-14.2 Counterpart Signature and Delivery This Agreement must be signed below and may be signed in separate counterparts including facsimile copies and delivered by fax, email as a PDF (Portable Document Format) file attachment, or by other means that displays the original or a copy of the signatures. Each counterpart (including facsimile copies) is deemed an original and all counterparts are deemed on and the same instrument and legally binding on the parties. Any subsequent amendments to this Agreement may be signed and delivered in the same manner. {signatures on following page} 20 IN WITNESS WHEREOF, the parties hereto have executed this Agreement the date and year first above written. ATTEST: DAISY GOMEZ Cleric of the Council APPROVED AS TO FORM: SOMA R. CARVALHO CITY Attmey By; ,. JohiM. Funk Sr. Assistant City Attorney RECOMMENDED FOR APPROVAL.: Kathryn D wns, Executive Director Finance & Management Services Agency City of Santa Ana 21 CITY OF SANTA ANA KRISTINE RIDGE City Manager CONSULTANT au a Con , resident HdL Coren& Cone A California Corporation EXHIBIT A City of Santa Ana Finance & Management Services Agency Treasury & Customer Services Division REQUEST FOR PROPOSALS RFP # 20-126 Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Issued: October 1, 2020 Due Date: October 30, 2020, 4:00 PM (PST) deadline Submit to: City of Santa Ana Finance & Management Services Agency RFP#20-126 20 Civic Center Plaza, 1st Floor Santa Ana, CA 92701 Attn: Management Analyst, Alex Gutierrez Project Coordinators: Willard V. Holt, Treasury & Customer Services Manager Waldo Barela, Budget Supervisor TABLE OF CONTENTS SECTION PAGE 1. Introduction........................................................................................... 1 A. Purpose............................................................................................... 1 B. Deadline.............................................................................................. 1 C. Background.......................................................................................... 1 II. Selection Process...................................................................................... 1 A. Selection Process.................................................................................. 1-2 B. Selection Schedule................................................................................ 2 III. Scope of Services and Term of Contract................................................................ 3 A. Sources of Revenue...............................................................................3 B. Related Services................................................................................... 3 C. Secured and Unsecured Property Tax - Additional Requirements ................. 3-7 D. Geographically Based Revenue Information Application - Add't. Reqs .......... 7 E. Term of Contract...................................................................................7 IV. Cost/Bid Proposal Form.......................................................................... 8 V. Proposal Submittal Requirements...................................................................... 8 VI. Procedure for Submitting Project Proposals ............................................ 9-10 VII. Insurance Requirements & W-9 Requirements ........................................ 10 VII1. Addenda & Understanding the Proposal .................................................. 10 IX. Proposal Format Guidelines...............................................................................11 X. Communication/Contact with City Staff..........................................................11 XI. Contract Administration.....................................................................................11 XII. Contract Modifications & Amendments............................................................11 XII1. Consultant/Vendor Selection & Award.............................................................11 A. Request for Council Action......................................................................12 B. Execution of Agreement.......................................................................... 12 XIV. General Terms & Conditions................................................................... 12-16 XV. Miscellaneous......................................................................................... 17 ATTACHMENTS Attachment 1 PROPOSER'S COVER SHEET............................................................ 18 Attachment 2 PROPOSER'S STATEMENT............................................................... 19 Attachment 3 COMPANY INFORMATION................................................................ 20 Attachment 4 SUMMARY SHEET........................................................................... 21 Attachment 5 CLIENT REFERENCE FORM.............................................................. 22 Attachment 6 COST/BID PROPOSAL FORM............................................................ 23-24 Attachment 7 PROPOSER'S CERTIFICATION FORM ................................................. 25 Attachment 8 NON -COLLUSION AFFIDAVIT...............................................................................26 Attachment 9 NON -LOBBYING CERTIFICATION........................................................................27 Attachment 10 NON-DISCRIMINATION CERIFICATION........................................... 28-29 Attachment 11 SAMPLE PROFESSIONAL SERVICE AGREEMENT ................................ 30-38 Attachment 12 PROPOSAL EVALUATIONS............................................................. 39 Attachment 13 PROPOSAL RATING FORM.............................................................40 Attachment 14 DATA REQUIRED..........................................................................41-42 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 3 REQUEST FOR PROPOSALS Professional Consultant Services For Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services I. INTRODUCTION A. Purpose. The City of Santa Ana's Finance & Management Services Agency, Treasury & Customer Service Division is soliciting responses from qualified firms with extensive experience in revenue auditing, recovery, reporting and analyses services. The goal of the professional consultant services is to: (1) assist in collecting additional general tax revenues due to the City, as determined from auditing, recovery, reporting and associated compliance activities to include Secured and Unsecured Property Tax; (2) assist in development of property tax revenue forecast models for Secured and Unsecured Property Tax; (3) provide reporting/allocation research database applications for Secured and Unsecured Property Tax; (4) provide a combined geographically based (GEO/GIS) revenue information database application to include: Secured and Unsecured Property Tax; (5) provide legislative and state agency liaison and implementation monitoring (including coordination with City's state and federal lobbyists in connection with legislation/regulation relating to City's general tax revenue sources. Please structure your proposal to include Section III, Scope of Services and Term of Contract, subsection A and one or more of the response items numbered (1) through (5) above. Please be specific in your proposal as to which response item(s) the proposal is addressing. All proposals shall be submitted in accordance with the format and information listed in Section V, Proposal Submittal Requirements. B. Deadline. Proposals are to be received by 4:00 p.m. (PST) on OCTOBER 30, 2020 as described in Section V, Proposal Submittal Requirements of this Request for Proposals (RFP). C. Background. The Finance & Management Services Agency, Treasury & Customer Services Division is responsible for overseeing and providing revenue collection for a variety of City revenues, including but not limited to taxes, charges, fees, fines, deposits and reimbursements. In support of this mission, the Division uses external professional consultants/vendors to ensure that the City recovers all revenues that are due, including but not limited to sales & use, property, hotel visitors', utility users', business license and medical marijuana taxes. II. SELECTION PROCESS A. Selection Process. After the submittal deadline has passed, a selection committee comprised of staff from pertinent City agencies/departments will review each proposal received and make a selection. A selection may be made based solely on review of the proposals and references. Interviews may or may not be conducted with the top ranked firms and considered in the selection. The City will enter into a Professional Services Agreement (Attachment 11) with the top ranked firm(s) after City Council authorization. The City will enter into an agreement with the qualified professional consultant for the source of revenue listed in Section III [Scope of Services Term of Contract] below, and for the different response items numbered (1) through (5) as described in Section I [Introduction], subsection A [Purpose], above. (Attachments 1 through 10 must be submitted by each firm proposing in combination); all subcontractors must be identified. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 1 The proposals will be evaluated and ranked based upon the criteria provided in Attachment 13 - Proposal Rating Form which includes: (1) Qualifications - expertise and knowledge of the Professional Consultant/Vendor, (2) Experience - Professional Consultant/Vendor's experience in revenue auditing, revenue recovery, revenue reporting, revenue analyses, knowledge of municipal revenue operations generally, (3) Client References; (4) Proposed Scope of Services and Term of Contract - proposal quality and completeness, interview and demonstration(s) (as applicable); and (5) Cost of Providing Services. Interview evaluation factors, if held, will include an overall demonstration of the Professional Consultant/Vendor's ability to provide revenue recovery, revenue reporting, revenue analyses and legislative & state agency liaison and implementation monitoring services. The criteria for evaluating the proposals submitted will take the following items into consideration: • Professional Consultant/Contractor Qualifications 15% • Professional Consultant/Contractor Experience 15% • Client References 15% • Proposed Scope of Services 35% • Cost of Providing Service 20% A final score will be calculated for each submitted proposal and used to rank the Proposers. The City shall not be obligated to accept the lowest priced proposal, but will make an award in the best interests of the City of Santa Ana after all factors have been evaluated. The issuance of this RFP shall not be interpreted as, and does not constitute, a representation by the City that any specific firm or firms will be retained to perform any of the services described herein, and a firm shall not acquire any right or entitlement to be retained for such purpose by virtue of submitting a proposal in response to this RFP. The City reserves the right to issue additional RFP(s) for the performance of these services during the service period specified below. The City may select qualified firms that submit proposals in response to this RFP, and/or any subsequent RFP, to perform all, some or any of the professional services required by the City. The City also reserves the option to cancel or modify this RFP and the selection process at any time. B. Selection Schedule. Note: This schedule is subject to change Activity Estimated Date RFP Issue Date October 1, 2020 Deadline for Receipt of Written Questions October 8, 2020 @ 5:00 pm (PST) Pre -Proposal Teleconference (Possible) October 12, 2020 (Time/Place TBD) RFP Addenda to be Issued Addressing Questions October 15, 2020 RFP Submissions Due October 30, 2020 - 4:00 pm (PST) Interviews (Demonstrations if desired by City) and Evaluations Week of November 2, 2020 - If possible & if panel has reviewed proposals Present Recommended Proposal to City Council on or about December 15, 2020 Begin New Contract January 1, 2021 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 2 III. SCOPE OF SERVICES AND TERM OF CONTRACT A. Source of Revenue Provide assistance and provide Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services for the following sources of revenue: 00 Secured and Unsecured Property Tax (on -going) B. Related Services Related to the above audit services, the Professional Consultant/Vendor would: 00 Represent City for purposes of examining records related to the above revenue sources to identify and confirm any errors/omissions leading to deficient payments to the City. 00 For each error/omission identified and confirmed, prepare the appropriate documentation to facilitate recovery of revenue due to the City including any applicable penalties and interest. 00 Prepare and forward to the appropriate parties requests for corrective action and revenue recovery. DO Meet with designated City officials as necessary to review consultant's findings and recommendations. 00 Provide any additional assistance as necessary to support the City in recovering and preventing tax delinquencies. 00 Combined GEO/GIS Based Revenue Information Application (GRIA): To include Secured and Unsecured Property Tax, Documentary Stamp Tax (Property Transfer Tax), aggregated by City of Santa Ana assessor's parcel number (APN)/situs address. 00 Legislative/State Agency Liaison and Implementation Monitoring: For all revenue sources provide federal, state, and local legislative and state agency liaison and program implementation monitoring (including coordination with City's state and federal lobbyists in connection for legislation/regulation relating to City's general tax revenue sources). C. Secured and Unsecured Property Tax — Additional Requirements 1. General Strategy a. Describe the general strategy for property tax and economic analysis. b. Define the role of City staff and City records as it relates to your efforts. c. Identify what sources of information will be needed and the means with which they will be acquired. 2. Objectives and Methodology a. Identify the specific procedures you will use to detect, correct, and recover misallocated property tax for the City. 3. Property Tax Reporting Services The successful Proposer shall: City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 3 Annually, after the lien date roll becomes available, establish a special database, which will include, for each property parcel within the City boundaries, the assessed values for the secured and unsecured property tax rolls. The major property owners' and property taxpayers' listings shall be provided on an annual basis. Tracking and trend analysis of property transfers, use type comparisons (e.g. - residential vs. commercial/industrial), pre -Prop 13 assessment parcels, new construction activity, multiple -owned parcels, absentee -owned parcels and other information will be provided to assist staff in fiscal, economic and community development planning. b. Each year, after the lien date roll is available, update reports identifying property transfers. Additional reports using the databases will be prepared to identify errors, analyze City tax rate areas and taxing agencies and provide comparative information. Printouts, graphs and comparative data will be provided on a quarterly basis. Quarterly reporting_ Prepare a quarterly report on the City's secured and unsecured property tax revenues and properties/businesses generating these revenues. The report should identify and analyze revenue performance, trends, gains, declines, projections, and pertinent issues. Additionally, the report also should show the secured and unsecured property tax performance for specific geographically coded (GEO/GIS) areas in the City (e.g. Downtown Business Improvement District, Main Place Mall, South Main Street Corridor, Santa Ana Auto Mall, etc.), with a detailed listing of the properties/businesses and amount of secured and unsecured property tax generated by each in these areas. Secured and unsecured property tax performance Citywide, by business, and by area should compare the most recent quarter and year to the applicable prior period quarter and year. Quarterly report data should also be made available in Word formatted documents and PDFs with graphs & charts available in Excel format and tables available in Excel or Access data table format, allowing for easy query of the data by authorized City staff. The consultant should also be available to City staff to answer periodic questions regarding property tax issues and performance. Additionally, provide electronic reporting research database application for City Secured and Unsecured Property Tax (client/server or web -based portal application). Application should allow authorized City staff to search, query, filter/sort and export secured and unsecured property tax data (in common data formats; e.g. Access, Excel, etc.) for staff presentation and analysis based on assessor's parcel number (APN), situs address, primary and secondary owners' names, use type code, and tax assessment rate. Application must incorporate specified pre-existing geographically coded (GEO/GIS) areas, districts or zones and support modification to as well as addition of GEO/GIS areas, districts or zones. Provide information regarding state and local legislative issues, including an analysis of their potential impact on the City. iii. Provide other reports identifying other pertinent issues as mutually agreed upon. iv. Assist in development of Secured and Unsecured Property Tax budget revenue forecast model. v. Provide a reconciliation of assessed values (secured and unsecured lien date valuations) to County records, which will be used to project annual property City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1. 2020 Page 4 tax figures for the City's use in revenue forecasting. c. Provide a report extract identifying non -owner occupied absentee commercial and residential property owner transfers (in common formats; e.g. Access, Excel, etc.) at minimum quarterly but not to exceed monthly as mutually agreed. Information fields required in report extract: i. Field 1 - Property Address ii. Field 2 - Parcel Number (APN) iii. Field 3 - 1st Owner Name iv. Field 4 - 1st Owner Address V. Field 5 - 2nd Owner Name vi. Field 6 - 2nd Owner Address vii. Field 7 - Owner mailing address viii. Field 8 - Sale/Transfer Date ix. Field 9 - Absentee Owner (Y/N) X. Field 10 - Use Code xi. Field 11 - Property Type xii. Field 12 - Number of Units xiii. Field 13 - Year Built xiv. Field 14 - Square Feet xv. Field 15 - Lot Square Feet xvi. Field 16 - Last Buyer xvii. Field 17 - Last Seller xviii. Field 18 - Last Transfer Date xix. Field 19 - Previous Buyer xx. Field 20 - Previous Seller xxi. Field 21 - Previous Transfer Date d. Provide the base year values by tax rate areas for all redevelopment project areas, and verify that all redevelopment parcels are correctly assigned to tax rate areas and taxing agencies. Tax increment projects based on net assessed values after factoring for base year values and exemptions will be furnished. 4. Analysis and Identification of Misallocation Errors a. Conduct an analysis to identify and verify, in both the City and within Successor Agency (former redevelopment agency) project areas, parcels that are miss -assigned by Tax Rate Area (TRA) and provide the correct TRA designation to the proper County agency. Typical errors include parcels assigned to incorrect TRAs within the City or an adjacent city, TRAs allocated to wrong taxing agencies and parcels missing from redevelopment project areas. b. Reconcile the annual auditor -controller assessed valuations report to the assessor's lien date rolls and identify discrepancies. c. Review parcels on the unsecured roll to identify inconsistencies such as value reductions, values being reported to a mailing address rather than the site's address, and errors involving TRAs. d. Property transfers and new construction completions will be tracked to determine whether reassessment is performed within a reasonable time frame. The City will be notified of parcels which have failed to be reassessed. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 5 e. Review and analyze Community Development Agency fiscal agreements for the purpose of verifying tax increment projects, pass -through monies and development tax increment guarantees. f. Utilize City Planning and Building Agency data, including building permits with assessor parcel numbers and project completion dates, to identify non-residential parcels with new construction activity and provide reports for use in the City's preparation of Prop 4 and 111 State Appropriation Limit calculations. 5. Statistical Reporting Package for Comprehensive Annual Financial Report (CAFR) a. During the term of the Agreement, successful Proposer shall provide the following reports annually: i. Use type category summary for current fiscal year ii. Property tax dollar breakdown for current fiscal year iii. Roll summary for current fiscal year iv. Net taxable assessed value for last ten (10) fiscal years v. Assessed value of taxable property: (1) secured, unsecured, and non -unitary for last ten fiscal years vi. Assessed value of taxable property by category for last ten (10) fiscal years vii. Top ten property tax payers for current fiscal year viii. Top ten property tax payers ten (10) fiscal years ago ix. Direct and overlapping property tax rates for last ten (10) fiscal years x. Demographic and economic statistics for last ten (10) calendar years xi. Single family residential sales value history xii. Computation of direct and overlapping bonded debt 6. On -Going Consultation a. During the term of the Agreement, successful Proposer shall serve as the City's resource staff on questions relating to property tax and assist in estimating property tax revenues for proposed redevelopment project areas. 7. Supplemental Secured Property Tax Services — Direct Assessments * a. During the term of the Agreement, successful Proposer shall analyze City owned property parcels within the City with regard to all direct assessments (direct assessments consist of non -valuation charges on property tax statements) to determine whether a reduction in one or more direct assessment charges is feasible and will result in a refund recovery of amounts over -assessed and previously paid. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 6 Based on state laws and local ordinances that govern the direct assessment agencies, the successful Proposer will analyze the methodologies employed by various taxing agencies to collect data related to imposing direct assessments to ensure that they are correct and to assist the City in limiting its future direct assessment charges to the minimum allowable. * [Note: Supplemental Secured Property Tax Services are severable from other Secured and Unsecured Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services and may be proposed and bid as a separate stand-alone item.] D. Geographically Based Revenue Information Application — Additional Requirements 1. Provide combined geographically based (GEO/GIS) revenue information application to include: 00 Secured and Unsecured Property Tax 00 Documentary Stamp Tax (Property Transfer Tax) 2. Aggregated by City of Santa Ana assessor's parcel number (APN)/situs address. 3. Permitting authorized City staff to search, query, filter/sort and export all above identified tax data (in common data formats; e.g. Access, Excel, etc.) for staff presentation and analysis based on assessor's parcel number (APN), situs address, primary and secondary owners' names, use type, tax assessment rate, business name, business license number, and CDTFA permit (full). Application must incorporate pre- existing specified GEO/GIS coded areas and support modification to as well as addition of GEO/GIS areas. E. Term of Contract The services described herein shall be provided for a three (3) year period, from January 1, 2021 to December 31, 2023, with an option exercisable by the City for two (2) one year extensions unless either party provides written notice of its intention not to renew ninety (90) days prior to the end of the then current term. All terms and conditions of the Agreement shall remain effective during any additional renewal term. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 7 IV. COST/BID PROPOSAL FORM Proposers should provide a cost breakdown for the proposed source of revenue bid under Section III [Scope of Services - Term of Contract], subsection A [Source of Revenue] and for each desired response item bid - numbered (1) through (5) - as described in Section I [Introduction], subsection A [Purpose] in the format as shown in Attachment 6 COST/BID PROPOSAL FORM. V. PROPOSAL SUBMITTAL REQUIREMENTS Firms interested in responding are required to submit both a complete proposal electronically to the City's online proposal management and publication system called PlanetBids, and also submit a signed original proposal, plus five (5) additional printed copies (all bound), and one (1) electronic copy on a flash drive must be delivered to Santa Ana City Hall no later than 4:00 p.m. (PST) on OCTOBER 30, 2020. Proposals will not be accepted after this deadline. Faxed or e-mailed Proposals will not be accepted. The City will only receive and consider those proposals that were transmitted successfully be the submittal deadline. 30 Six (6) bound copies of the submittal 30 Flash Drive with Word -formatted documents and PDFs containing the following: o Scope of Services (Section III) o Proposer's Cover Sheet (Attachment 1) o Proposer's Statement (Attachment 2) o Company Information Form (Attachment 3) o Summary Sheet (Attachment 4) o Five (5) Client Reference Forms (Attachment 5) o Cost/Bid Proposal Form(s) (Attachment 6) o Proposer's Certification Form (Attachment 7) o Non -Collusion Affidavit (Attachment 8) o Non -Lobbying Certification (Attachment 9) o Non -Discrimination Certification (Attachment 10) PlanetBids: Proposal Document - Soft copy uploaded to PlanetBids by October 30, 2020 at 4:00 p.m. (PST). Mail/Delivery to City Hall: A signed original proposal, plus five (5) additional printed copies (all bound), and one (1) electronic copy on a flash drive must be delivered to Santa Ana City Hall by October 30, 2020 at 4:00 p.m. City of Santa Ana Finance & Management Services Agency Treasury & Customer Service 20 Civic Center Plaza, 15t Floor Santa Ana, CA 92701 Attn: Alex Gutierrez, Management Analyst Phone: (714) 647-5497 RE: Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services - RFP No. 20-126 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 8 Note: If your proposal is mailed, email the delivery tracking number to aclutierrez@santa- ana org. This will provide proof of delivery by the submittal deadline. VI. PROCEDURE FOR SUBMITTING PROJECT PROPOSALS Responses to the Request for Proposals will be accepted until October 30, 2020 at 4:00 p.m. Oral presentation interviews / demonstrations are scheduled as required. The City intends to award a three (3) year agreement (with two (2) one (11) year options to renew) to the bidder(s) selected as the most responsible and whose response adheres to the RFP and meets the City's requirements by November 6, 2020*. * The City expects, but does not guarantee, that the decision on selection of a firm will be made by the City on the date indicated above. It is the responsibility of the Proposer to ensure that any proposals submitted have been uploaded to PlanetBids prior to this proposal due date and time. Proposals, including all required sections and forms, shall be submitted electronically via the City's Bid Management System, PlanetBids. It is the responsibility of the Proposer to ensure that any proposals submitted has been uploaded to PlanetBids prior to this proposal due date and time. PlanetBids will not accept late bids and no exceptions shall be made. Proposers will receive an e-bid confirmation number with a time stamp from PlanetBids indicating that their proposal was submitted successfully. The City will only receive and consider those proposals that were transmitted successfully. Submit proposal online at: http://www.planetbids.com/portal/portal.cfm?CompanvID=20137. Proposer shall be solely responsible for informing itself with respect to the proper utilization of the bid management system, for ensuring the capability of their computer system to upload the required documents, and for the stability of their internet service. Failure of the Proposer to successfully submit an electronic proposal shall be at the Proposer's sole risk and no relief will be given for late and/or improperly submitted proposals. Proposers experiencing any technical difficulties with the bid submission process may contact PlanetBids at (818) 992-1771. Questions of an operational nature may be directed to the City's assigned Project Manager. Neither the City, nor PlanetBids, makes any guarantee as to the timely availability of assistance, or assurance that any given problem will be resolved by the bid submission deadline. A signed original proposal, plus five (5) hard copies (bound), and one (1) electronic copy on a flash drive must be received by the City of Santa Ana no later than the due date and time. Proposals must be date and time stamped by the City of Santa Ana on time by the 4:00 P.M. (PST) Submission Due Date in order to be considered. Proposals shall NOT be mailed or sent via telegraphic, electronic or facsimile means. All notifications, updates and addenda will be posted on the City's current RFP Bid webpage at http://www.planetbids.com/portal/portal.cfm?CompanyID=20137. Proposers shall be responsible for monitoring the site to obtain information regarding this solicitation. Failure to respond to required updates may result in a determination of a nonresponsive proposal. It is the responsibility of the Proposer to ensure that any proposals submitted shall have sufficient time to be received by the City of Santa Ana prior to the proposal due date and time. ONLY SEALED RFP RESPONSES ARE ACCEPTABLE Professional Consultants/Vendors electing to submit a response to this RFP must prepare and submit an exhaustive response to all requested information. By submitting a proposal, the City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 9 Professional Consultant/Vendor understands and agrees that the City of Santa Ana has the right to withhold all information regarding this procurement, including but not limited to: (1) the number of proposals received, (2) competitive technical information, (3) competing price information; and (4) City of Santa Ana evaluation concerns regarding competing proposals, until after the agreement is awarded. Upon receipt of offerings by the City of Santa Ana, each responding Professional Consultant/Vendor shall be presumed to be thoroughly familiar with all requirements of this offering. The failure or omission to examine any form, instrument or document shall in no way relieve professional consultants/vendors from any obligation with respect to its offering. VII. INSURANCE REQUIREMENTS & W-9 REQUIREMENTS Upon recommendation of contract award, Contractor will be required to submit the following documents with ten (10) days of City notification, unless otherwise specified in the solicitation: Insurance - City requires that licenses, lessees, and vendors have an approved Certificate of Insurance (not a declaration or policy) or proof of legal self-insurance on file with the City for the issuance of a permit or contract. W-9 - Current signed form W-9 (Taxpayer Identification Number & Certification) which includes Contractor's legal business name(s). VI11. ADDENDA & UNDERSTANDING THE PROPOSAL Questions regarding this RFP shall be submitted via PlanetBids, by 5:00 P.M. (PST) on October 8, 2020. Responses to all questions will be posted on PlanetBids, no later than the date and time shown at the schedule of key RFP dates above. All prospective Proposers are advised to visit PlanetBids on a regular basis as the responses may be posted earlier than the date above. It is the responsibility of each Proposer to inquire about any criteria, condition, term, provision, or requirement of the RFP that the Proposer does not understand. Responses to inquiries, if they significantly change or clarify the RFP requirements or any aspect of the procurement process, will be forwarded by addenda to all Proposers. The City will not be bound by any oral responses to inquiries. By submitting bid proposals, Proposers assert that they have fully read the RFP and any addenda issued by the City, the proposed Contract and any other Contract Documents, and affirm that the terms and conditions stated therein are full understood and are acceptable to the Proposer. Each Proposer accepts the terms and conditions of the Contract Documents and indicates their ability and willingness to perform the requested services under such terms and conditions. Any exceptions to the terms and conditions set forth in the Contract Document should be clearly noticed in each Proposer's proposal. Please direct all questions regarding the procurement process to: City of Santa Ana Finance & Management Services - Purchasing Eva Pierce, Buyer Email: epierce@santa-ana.org Phone: (714) 647-6584 The City of Santa Ana reserves the right to cancel, postpone, extend or revise this RFP or the City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 10 RFP process at any time. If it becomes necessary to revise any part of this RFP, an Addendum to the RFP will be provided on the City's PlanetBids) system: http://www.planetbids.com/portal/portal.cfm?CompanyID=20137. IX. PROPOSAL FORMAT GUIDELINES Interested firms are to provide the City a thorough Proposal using the following guidelines: Proposal should be typed using a 12-point font size, and should contain no more than 100 typed pages (include all the items in Section V - [PROPOSAL SUBMITTAL REQUIREMENTS], Index/Table of Contents, dividers, tables, charts, graphic exhibits, and costs proposal). Each Proposal will adhere to the following order and content of sections: proposal should be straightforward, concise and provide "layman" explanations of technical terms that are used; emphasis should be concentrated on conforming to the RFP instructions, responding to the RFP requirements, and on providing a complete and clear description of the offer. Proposals, which appear unrealistic in terms of technical commitments, lack of technical competence or are indicative of failure to comprehend the complexity and risk of this contract may be rejected. Colored displays, promotional materials, etc., are not necessary or desired. Emphasis should be concentrated on conformance to the RFP instructions, responsiveness to the RFP requirements, and on completeness and clarity of content. Dividers and clear organization of content and material are encouraged. X. COMMUNICATION/CONTACT WITH CITY STAFF: Unless otherwise authorized herein, Proposers who are considering submitting a proposal in response to this RFP, or who submit a proposal in response to this RFP, are only to communicate with the assigned City Buyer, and no other City staff about this RFP from the date this RFP is issued until a proposal is submitted. The assigned City Buyer will provide all official communication concerning this RFP in writing via the City's Bid Management System, PlanetBids. General questions regarding this RFP may be directed to the following designated City personnel via the City's assigned Buyer utilizing the City's PlanetBids system. XI. CONTRACT ADMINISTRATION The Executive Director of Finance & Management Services of the City of Santa Ana, or his or her designee, shall be the authorized representative in all matters pertaining to the RFP process. The contract awarded pursuant to this RFP for the provision of revenue auditing, recovery, reporting, analysis, and legislative/State agency liaison, and implementation monitoring services shall be administered by the Executive Director of Finance & Management Services of the City, or his or her designee. XII. CONTRACT MODIFICATION AND AMENDMENTS Once a contract has been awarded and executed, the parties may adjust the specific terms and the Contract Documents from time -to -time where circumstances beyond the control of either party require modification or amendment. Any modification or amendment proposed by the Consultant/Vendor must be submitted in writing to the City. Any agreed modifications and/or amendments must be done in writing, approved by all parties. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1. 2020 Page 11 XIII. CONSULTANT/VENDOR SELECTION AND AWARD The award of contract under this RFP will be made by the City of Santa Ana. All Proposers will be notified in writing at the conclusion of the procurement process as to the results of the bid proposal evaluation process and the final award recommendation. Proposers will receive mailed award/non-award notifications, which will include the name of the Proposer awarded the contract. A. Reauest for Council Action: Following evaluation and rating by the proposal review committee, the Executive Director will recommend award of an agreement to the Proposer providing the best quality and value to the City. Any contract resulting from this RFP shall not be effective unless and until approved by the City Council/City Manager, as applicable. B. Execution of Agreement: A sample standard agreement is included as Attachment 11: Professional Service Agreement in this RFP, but may be modified to suit the specific services and needs of the City. "Proposer" will hereinafter be referred to as "Consultant" in the standard agreement. The term of the agreement will begin after the agreement is fully executed, and all required bonds, insurance documents and contents of the payment information packet have been received and approved. If the Proposer has any exceptions or conditions to the Agreement, these must be submitted for consideration with the Proposal. Otherwise, the Proposer will be deemed to have accepted the form of Agreement. XIV. GENERAL TERMS & CONDITIONS By submitting a Proposal, the Proposer acknowledges that it has thoroughly examined and accepts the Terms and Conditions of this RFP as described below: Conflict of Interest Consultant/Vendor shall exercise reasonable care and diligence to prevent any actions or conditions that could result in a conflict with the best interests of the City. This obligation shall apply to the Consultant/Vendor; the Consultant/Vendor's employees, agents, and Subcontractors associated with accomplishing work and services hereunder. The Consultant/Vendor's efforts shall include, but not be limited to, establishing precautions to prevent its employees, agents, and Subcontractors from providing or offering gifts, entertainment, payments, loans or other considerations which could be deemed to influence or appear to influence City staff or elected officers from acting in the best interests of the City. Each Proposer must disclose any existing or potential conflict of interest relative to the performance of the contractual services resulting from this RFP. Any such relationship that might be perceived or represented as a conflict should be disclosed. The City reserves the right to disqualify any Proposer on the grounds of actual or apparent conflict of interest. No person, firm, or subsidiary thereof who has been awarded this Contract may be awarded a Contract for the provision of services, the delivery of supplies, or the provision of any other related action, which is required, suggested, or otherwise deemed appropriate as an end product of this Contract. Therefore, Consultant/Vendor is precluded from contracting for any work recommended as a result of this Contract. This RFP does not commit the City to award a contract or to pay any costs incurred for any services. The City, at its sole discretion, reserves the right to accept or reject any or all Proposals received as a result of this RFP, to negotiate with any qualified source(s), or to cancel this RFP in part or in its entirety. The City may waive City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 12 any irregularity in any Proposal. All Proposals will become the property of the City of Santa Ana. If any proprietary information is contained in the Proposal, it should be clearly identified. Modifications to the RFP 1. Changes to this RFP shall be made only by formal written amendment(s) issued by the City of Santa Ana which shall be labeled "Addenda" and which shall be numbered sequentially and dated. 2. Any and all addenda issued by the City shall be considered a part of the specifications submitted to the Professional Consultant/Vendors for preparation of their proposals and should be addressed by the Professional Consultant/Vendor in its response. Cost of Preparation of Offering Pre -Contractual Expenses: The City is not liable for any costs incurred by Proposers prior to entering into a formal contract. Costs for developing a response to this RFP are entirely the responsibility of the Proposer, and shall not be reimbursed in any manner by the City. Pre - contractual expenses are not to be included in the cost proposal. Pre -contractual expenses include, but are not limited to, preparation of the proposal, submission of the proposal and additional information, attendance at pre -proposal conference, negotiating any matter related to this RFP with City, and/or any other expenses incurred by the Proposer prior to the date of award and execution, if any, of the contract. Other Expenses: The Consultant/Vendor will be responsible for all costs related to photo copying, telephone communications, fax communications, and parking while on City sites during the performance of work and services under this Contract. Confidentiality of Documents All documents submitted as part of the Professional Consultant/Vendor's offering will be deemed confidential during the evaluation process. Professional Consultant/Vendor offerings will not be available for review by anyone other than the assigned evaluators. Subsequent to the awarding of the agreement, all offerings become public documents and are available for public viewing upon written request. Independent Contractor Consultant/Vendor is considered an independent Contractor and neither Contractor or its employees, nor anyone working under Contractor will be considered an agent or an employee of the City. Neither Contractor, its employees, nor anyone working under Contractor, will qualify for Workers' Compensation or other fringe benefits of any kind through the City. Notification of Withdrawal of Proposal Proposals may be modified or withdrawn prior to the date and time specified for proposal submission by an authorized representative of the Professional Consultant/Vendor by formal written notice. Proposals submitted will become the property of the City after the proposal submission deadline. Contractual Obligations The City of Santa Ana will require certain contractual obligations, regardless of any agreements between the Professional Consultant/Vendor and the City of Santa Ana. These terms will include, but are not limited to: City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 13 1. Requirements to Meet All Provisions - Each individual or firm submitting an offer shall meet all the terms and conditions of the RFP. By virtue of its offering submittal, the Professional Consultant/Vendor acknowledges agreement with and acceptance of all provisions of the RFP specifications. 2. Inclusion of Offering - The offering submitted in response to this RFP will be required to be included as part of the final agreement with the selected Professional Consultant/Vendor. 3. Accountability - The selected Professional Consultant/Vendor will be required to provide status meetings and submit status reports covering such items as progress of work being performed, milestones attained, resources expended, problems encountered and corrective action taken. 4. Costs - All costs must be detailed specifically in the project cost planning section of the offering; no additional charges (i.e., for transportation, out-of-pocket expenses, etc.) will be allowed unless so specified in the offering. 5. Ability to Perform - The selected Professional Consultant/Vendor warrants that it possesses, or has arranged through subcontractors, all capital and other equipment, labor, materials, and licenses necessary to carry out and complete the work hereunder in compliance with any and all federal, state, county, City, and special district laws, ordinances, and regulations. 6. Laws to be Observed - The selected Professional Consultant/Vendor shall keep itself fully informed of and shall observe and comply with all applicable state and federal laws and City of Santa Ana ordinances, regulations, and adopted codes during its performance of the work. 7. Payment of Taxes - The offering costs shall include full compensation for all taxes which the selected Professional Consultant/Vendor is required to pay, including City business license taxes. 8. Permits and Licenses - The selected Professional Consultant/Vendor shall procure all permits and licenses, pay all charges, fees, and taxes, and give all necessary notices. 9. Selection - The final award of an agreement or agreements is subject to approval by the elected officials governing the awarding body. 10. Subcontractors - The City reserves the right to reject, replace, and approve any and all subcontractors. All subcontractors shall be identified in the response to the RFP and the City reserves the right to reject any subcontractor(s). If the City approves, the primary Professional Consultant/Vendor will be responsible for subcontractors and the City shall assume no liability of such subcontractors. 11. Rules for Proposals - The signer of the RFP must declare in writing that the only person, persons, company, or parties interested in the proposal as principals are named therein; the signer must also declare in writing that the proposal is made without colluding with any other person, persons, company, or parties submitting a proposal; lastly, the signer must declare in writing that it is in all respects fair and in good faith without collusion or fraud, and that the signer of the proposal has full authority to bind the proposer. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 14 12. Payment Schedules - The City of Santa Ana and the selected Professional Consultant/Vendor(s) will negotiate the payment schedule(s) based on defined and measurable milestones and deliverables. Under no circumstances will payments be made in advance of work performed. 13. Project completion Holdback - Where the City of Santa Ana and the selected Professional Consultant/Vendor(s) negotiate for the future completion and delivery of a specified project/response item, the City will require a 10% holdback of Agreement monies until project/response item completion, delivery, and project approval. Errors and Omissions The Professional Consultant/Vendor shall notify the City, and not be allowed to take advantage of any obvious errors and/or omissions within this offering or the Professional Consultant/Vendor's response. Litigation Status Each Proposer must include in its proposal a complete disclosure of any alleged significant prior or ongoing contract failures, any civil or criminal litigation or investigations pending which involve the Proposer or in which the Proposer has been judged guilty or liable. Failure to comply with the terms of this provision will disqualify any proposal. The City reserves the right to reject any proposal based upon the Proposer's prior history with the City or with any other party, which documents, without limitation, unsatisfactory performance, adversarial or contentious demeanor, significant failure(s) to meet contract milestones or other contractual failures. Rights to Pertinent Materials All responses, inquiries, and correspondence relating to this RFP and all reports, charts, displays, schedules, exhibits, and other documentation produced by the Professional Consultant/Vendor that are submitted as part of the proposal shall become the property of the City upon receipt. Government Code Sections 6250 et. Seq., the "Public Records Act" defines public records as any writing containing information relating to the conduct of the public's business. The Public Records Act provides that public records shall be disclosed upon written request, and that any citizen has a right to inspect any public record, unless the document is exempted from the disclosure requirements. The City cannot assure that any information submitted in response to the RFP will be confidential. If the City receives a request for any document submitted in response to this RFP, it will not assert any privileges that may exist on behalf of the person or business submitting the proposal. It is the responsibility of the person or business entity submitting the proposal to assert any applicable privileges or reasons why the document should not be produced. News Releases / Publications News releases or publications by any selected Professional Consultant/Vendor or any permitted subcontractors and all other related information (i.e., recommendations, etc.) pertaining to this engagement shall not be made available to anyone without prior approval by the City. Right to Reject Offerinqs The City of Santa Ana reserves the right to reject any and all offerings or any part of any offering, to waive minor defects or technicalities, or to solicit new offerings on the same project or on a modified project, which may include portions of the originally proposed project as the City may deem necessary in its interest. The City reserves the right to reject any or all proposals submitted City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 15 and no assurance is made hereby that any Agreement will be awarded pursuant to this RFP. The City reserves the right to waive minor inconsistencies in submitted proposals. Protests Proposers may file a "protest" to a Request for Proposal (RFP) with the City's Purchasing Department. In order for a protest to be considered valid it must: 1. Be filed in writing within five (5) business days of either the RFP issued date or before 5:00 p.m. of the 5th business day following the posting of RFP Results/Notice of Intent to Award Agreement on the City's website; 2. Clearly identify the specific irregularity or accusation; 3. Clearly identify the specific City staff determination or recommendation being protested; 4. Specify, in detail, the grounds of the protest and the facts supporting the protest; and 5. Include all relevant, supporting documentation with the protest at time of filing. If the protest does not comply with each of these requirements, it will be rejected as invalid. If the protest is valid, the City's Purchasing Supervisor, or other designated City staff member, shall review the basis of the protest and all relevant information. The Purchasing Supervisor or designee will provide a written decision to the protestor within ten (10) business days from receipt of protest. The decision of the Purchasing Supervisor, or designee, is final and no further appeals will be considered. Negotiations Negotiations for a binding estimate of cost structure will begin with the recommended top -ranked firm(s). If an Agreement acceptable to the City cannot be negotiated at a price considered fair and reasonable, negotiations shall be terminated with the top -ranked firm(s) and negotiation will then proceed with the next highest ranked firm(s) until an Agreement is reached or withdraw the RFP. The evaluation team will conduct all subsequent negotiations and will make a recommendation to the City. The City reserves the right to negotiate final contract terms with any Proposer selected. Negotiations shall be confidential and not subject to disclosure to competing Consultant/Vendors unless and until an agreement is reached. The contract between the parties will consist of the RFP together with any modifications thereto, and the awarded Consultant/Vendor's proposal, together with any modifications and clarifications thereto that are submitted at the request of the City during the evaluation and negotiation process. In the event of any conflict or contradiction between or among these documents, the documents shall control in the following order of precedence: the final executed contract, the RFP, any modifications and clarifications to the awarded Consultant/Vendor's proposal, and the awarded Consultant/Vendor's proposal. Specific exceptions to this general rule may be noted in the final executed contract. Exceptions to the RFP The format of the RFP must be followed and all requested information must be submitted as indicated for continued consideration. However, the City of Santa Ana is receptive to any additional information and/or suggestions pertaining to the required services and additional related capabilities of the proposer. Exceptions raised during Agreement negotiations that have not been previously declared in the proposal may be grounds for disqualification as deemed appropriate by the City of Santa Ana. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 16 Other Genera/ Conditions • Unavailability of Funds - If funds are not available to the City of Santa Ana, this award will be postponed, canceled, or phased. The City makes no guarantee by release of this RFP that any offering will be selected and/or funded. • Notice to Proceed - A Notice to Proceed will be issued after the City receives the fully executed Agreement. XV. MISCELLANEOUS All materials submitted which have not been become the property of the City and may be submitted become the property of the City and at the discretion of the City. clearly designated a returned only at the may be reviewed and City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1. 2020 proprietary information City's option. Proposals evaluated by any persons Page 17 ATTACHMENT 1 PROPOSER'S COVER SHEET For PROPERTY TAX REVENUE AUDITING, RECOVERY, REPORTING, ANALYSIS, AND LEGISLATIVE/STATE AGENCY LIAISON AND IMPLEMENTATION MONITORING SERVICES REQUEST FOR PROPOSAL (RFP #20-126) CITY OF SANTA ANA FINANCE & MANAGEMENT SERVICES AGENCY TREASURY AND CUSTOMER SERVICES DIVISION **Information Must Be Received Prior to 4:00 p.m. Pacific Standard Time on OCTOBER 30, 2020 Submit Proposal Information To: City of Santa Ana Finance & Management Services Agency Treasury & Customer Service RFP No. 20-126 20 Civic Center Plaza, 1st Floor Santa Ana, CA 92701 Attn: Alex Gutierrez NAME AND ADDRESS OF PROFESSIONAL CONSULTANT/VENDOR SUBMITTING THIS INFORMATION: Name of Professional Consultant/Vendor: Contact Person: Title: Address: Phone Number: (Direct) FAX: Email: (Cell) City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 18 ATTACHMENT 2 PROPOSER'S STATEMENT Proposer understands and agrees that this written RFP (or any part thereof specifically designated and accepted by the City of Santa Ana, (hereinafter City) shall constitute the entire agreement between Proposer and the City only after it has been accepted by the City Council, endorsed by the Clerk of the Council with his/her signature and official seal noting hereon the action of approval of the Council, signed by the Executive Director or his duly authorized agent, and signed by the City Attorney, denoting his approval of the form of this document, and its execution, and when it or an exact copy of it has been either delivered to Proposer or deposited with the United States Postal Service properly addressed to the Proposer with the correct postage affixed thereto. Proposer further agrees that upon delivery (as defined above) of the accepted agreement he/she will furnish City all required bonds and certificate of liability insurance within ten (10) days (excluding Saturdays, Sundays and City's legal holidays), or the funds, check, draft, or Proposer's bond substituted in lieu thereof accompanying this proposal shall become the property of the City and shall be considered as payment of damages due to the delay and other causes suffered by City because of the failure to furnish the necessary bonds and because it is distinctly agreed that the proof of damages actually suffered by City is difficult to ascertain; otherwise said funds, check drafts, or Proposer's bond substituted in lieu thereof shall be returned to the undersigned. Proposer understands that a proposal is required for the entire work, that the estimated quantities set forth in the RFP schedule are solely for the purpose of comparing proposals, and that final compensation under the contract will be based upon the actual quantities of work satisfactorily completed. All terms contained in the specifications, the certification of nondiscrimination by contractors, and the required insurance certificates are to be incorporated by reference into this agreement and are made specifically as part of this RFP. Firm/Entity: Signed and Printed Name: Title: Date: THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 19 ATTACHMENT 3 COMPANY INFORMATION COMPANY The Proposer will provide a profile of its organization. The Proposer may attach any additional literature and product brochures. At a minimum, the Proposer shall provide the following information: 1. Year established: 2. Business Organization Name: 3. Parent Company: 4. Subsidiary Offering Service(s): 5. Office Locations: 6. Serving Office for this Project: 7. Services Available: 8. Total Number of Employees: 9. Product and Service History: 10. Number of Employees Focused on the Service Offering(s): 11. Number of Currently Active Signed Client Agreements: City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 20 October 1, 2020 ATTACHMENT 4 SUMMARY SHEET Firm Name: Firm Parent or Ownership: Firm Address: Firm Telephone Number: Firm Fax Number: Number of Years in Existence: Management Contact (person responsible for direct contact with the City of Santa Ana and services required for this RFP): Name: Telephone Number: Fax: Email: Title: Project Manager (Person responsible for day-to-day servicing of the account): Name: Telephone Number: Fax: Email: Title: City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 21 ATTACHMENT 5 CLIENT REFERENCE FORM Using the following format, please provide at five 5 client references for the services that you may be supplying. Name Contact Name: Name of Organization: Address: Agreement Manager: _ Service Dates: Summary of Work Organization Engaged In: Amount of Agreement: $ Number of Client Staff Engaged: Indicate services that were provided: Email: Phone: Email: Term of Agreement Number of Locations City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 22 ATTACHMENT 6 COST/BID PROPOSAL FORM - RFP No. NOTE 1: Submit and label a separate COST/BID Proposal Form for each proposed source of revenue bid under Section III [Scope of Services and Time of Performance], subsection (A) [Sources of Revenue] and/or for each desired response item bid - numbered (1) through (5) - as described in Section I [Introduction], subsection (A) [Purpose]. In compliance with the Agreement Documents, the undersigned hereby proposes to furnish all required labor, materials, supervision, transportation, equipment, services, taxes and incidentals required for (label) The Work is to be done in strict conformity with the Agreement Documents now on file in the Finance & Management Services Agency, Treasury & Customer Service Division, for the following sum: Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services - Cost/Bid Proposal All Fiscal Years below must be bid in order for the quote to be considered responsive except where bidder specifies a future commencement date of performance. Fiscal Year Option 1 Fixed Flat Fee Option 2 Percentage of Revenue Source Option 3 Percentage of Recovered Revenues Option 4 Time and Expenses 1. FY 2020-2021 2. FY 2021-2022 3. FY 2022-2023 4. FY 2023-2024 S. FY 2024-2025 Total Cost: NOTE 2: At Proposer's discretion from 1 to 4 Options may be bid in alternative or in combination to one another. PROPOSER'S NAME: If awarded the Agreement, the undersigned agrees to sign said Agreement and furnish the necessary surety bonds and insurance certificates within thirty (30) days after receipt of the notice of award of Agreement, and to begin work when directed by the City. It is understood that this Cost/Bid Proposal is based upon completion of Work commencing on the date set forth in the Agreement issued by the City to the Professional Consultant/Vendor. In determining the amount bid by each bidder, the City shall disregard mathematical errors in addition, subtraction, multiplication, and division that appear obvious on the face of the Proposal. When such a mathematical error appears on the face of the Proposal, the City shall have the right to correct such error and to compute the total amount bid by said bidder on the basis of the corrected figure or figures. When an item price is required to be set forth in the Proposal, and the total for the item set forth separately does not agree with a figure which is derived by multiplying the item price times the City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 23 October 1, 2020 Project Coordinators' estimate of the quantity of work to be performed for said item, the item price shall prevail over the sum set forth as the total for the item unless, in the sole discretion of the City such a procedure would be inconsistent with the policy of the bidding procedure. The total paid for each such item of work shall be based upon the item price and not the total price. Should the Proposal contain only total price for the item and the item price is omitted, the City shall determine the item price by dividing the total price for the item by the Project Manager's estimate of the estimated quantities of work to be performed as items of work. If the Proposal contains neither the source of revenue price nor the total response item price item, then it shall be deemed incomplete and the Proposal shall be disregarded. The undersigned has examined or is otherwise familiar with the location of the proposed Work and the local conditions at the place where the Work is to be done. The undersigned has checked carefully all of the foregoing figures and understands that the City of Santa Ana will not be responsible for any errors or omissions on the part of the undersigned in making up this Cost/Bid Proposal. The undersigned agrees that all addenda received and acknowledged herein shall become a part of and be included in this Cost/Bid Proposal. This Cost/Bid Proposal includes the following addenda: Addenda # Date Addenda # Date Addenda # Date If the bidder is a corporation, the Cost/Bid Proposal must be executed in the name of the corporation and must be signed by a duly authorized officer of the corporation. If the bidder is a limited liability company, the Cost/Bid Proposal must be executed in the name of the company and must be signed by a duly authorized managing member of the company. If the bidder is a partnership or co -partnership, the Cost/Bid Proposal must be executed in the name of the partnership / co -partnership and one of the partners / co-partners must subscribe their signature thereto as the authorized representative of the partnership or co -partnership. If the bidder is a joint venture, the Cost/Bid Proposal must be executed in the name of the joint venture and must be signed by a duly authorized representative of the joint venture. PROPOSER: Signature Print Name Address Telephone Tax ID Numbers - Federal Title City Fax Email State City of Santa Ana Business License Tax Certificate Number Date State Zip [Business License Tax Certificate No. must be provided 2rior to final issuance of Professional Consultant Agreement] City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 24 October 1, 2020 ATTACHMENT 7 PROPOSER'S CERTIFICATION FORM CERTIFICATION OF RESPONSE TO REQUEST FOR PROPOSALS TO THE CITY OF SANTA ANA RFP No. 20-126 1. The undersigned hereby submits its Response to Request for Proposals quotation and, by doing so, agrees to furnish services to the City in accordance with the Request for Proposals (RFP), dated October 1, 2020 and to be bound by the terms and conditions of the RFP and any subsequent Addenda to said RFP. 2. This firm has carefully reviewed its response and understands and agrees that the City is not responsible for any errors or omissions on the part of the proposer and that the proposer is responsible for them. 3. It is understood and agreed that the City reserves the right to accept or reject any or all responses and to waive any informality or irregularity in any quotation received by the City. 4. The response includes all of the commentary, figures and data required by the Request for Proposal, dated October 1, 2020 together with any Addenda subsequently issued thereto. 5. This firm has carefully read and fully understands all of the items contained in the Section XIV [General Terms & Conditions]. This firm agrees to all of the general requirements except for those disclosed by the firm in its Response to Request for Proposals quotation(s) - RFP No. 20-126 6. The quotations shown on this firm's Cost/Bid Proposal Form(s) (Attachment 6) shall be valid for minimum (180) days following submission. Name of Firm: By: (Authorized Signature) Type Name: Title: Date: THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 25 October 1, 2020 ATTACHMENT 8 NON -COLLUSION AFFIDAVIT (Title 23 United States Code Section 112 and Public Contract Code Section 7106) In conformance with Title 23 United States Code Section 112 and Public Contract Code 7106 the BIDDER declares that the bid is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation; that the bid is genuine and not collusive or sham; that the BIDDER has not directly or indirectly induced or solicited any other BIDDER to put in a false or sham bid, and has not directly or indirectly colluded, conspired, connived, or agreed with any BIDDER or anyone else to put in a sham bid, or that anyone shall refrain from bidding; that the BIDDER has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the bid price of the BIDDER or any other BIDDER, or to fix any overhead, profit, or cost element of the bid price, or of that of any other BIDDER, or to secure any advantage against the public body awarding the contract of anyone interested in the proposed contract; that all statements contained in the bid are true; and, further, that the BIDDER has not, directly or indirectly, submitted his or her bid price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, or paid, and will not pay, any fee to any corporation, partnership, company association, organization, bid depository, or to any member or agent thereof to effectuate a collusive or sham bid. Note: The above Non -Collusion Affidavit is part of the Proposal. BIDDERS are cautioned that making a false certification may subject the certifier to criminal prosecution. Signed State of California County of Subscribed and sworn to (or affirmed) before me on this day of , 20, by , proved to me on the basis of satisfactory evidence to be the person(s) who appeared before me. Notary Public Signature Notary Public Seal THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 26 October 1, 2020 ATTACHMENT 9 NON -LOBBYING CERTIFICATION The prospective participant certifies, by signing and submitting this bid or proposal, to the best of his or her knowledge and belief, that: (1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, "Disclosure of Lobbying Activities," in conformance with its instructions. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by Section 1352, Title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The prospective participant also agrees by submitting his or her bid or proposal that he or she shall require that the language of this certification be included in all lower tier subcontracts, which exceed $100,000 and that all such sub -recipients shall certify and disclose accordingly. Signed: Title: Firm: Date: THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 27 ATTACHMENT 10 NON-DISCRIMINATION CERTIFICATION The undersigned consultant or corporate officer, during the performance of this contract, certifies as follows: The Consultant shall not discriminate against any employee or applicant for employment because of race, color, religion, sex, or national origin. The Consultant shall take affirmative action to ensure that applicants are employed, and that employees are treated during employment without, regard to their race, color, religion, sex, or national origin. Such action shall include, but not be limited to, the following: employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The Consultant agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided setting forth the provisions of this nondiscrimination clause. 2. The Consultant shall, in all solicitations or advertisements for employees placed by or on behalf of the Consultant, state that all qualified applicants will receive consideration for employment without regard to race, color, religion, sex, or national origin. 3. The Consultant shall send to each labor union or representative of workers with which he/she has a collective bargaining agreement or other contract or understanding, a notice to be provided advising the said labor union or workers' representatives of the Consultant's commitments under this section, and shall post copies of the notice in conspicuous places available to employees and applicants for employment. 4. The Consultant shall comply with all provisions of Executive Order 11246 of September 24, 1965, and of the rules, regulations, and relevant orders of the Secretary of Labor. The Consultant shall furnish all information and reports required by Executive Order 11246 of September 24, 1965, and by rules, regulations, and orders of the Secretary of Labor, or pursuant thereto, and will permit access to his/her books, records, and accounts by the administering agency and the Secretary of Labor for purposes of investigation, to ascertain compliance with such rules, regulations, and orders. 6. In the event of the Consultant's non-compliance with the nondiscrimination clauses of this contract or with any of the said rules, regulations, or orders, the contract may be canceled, terminated, or suspended in whole or in part and the Consultant may be declared ineligible for further Government contracts or federally assisted construction contracts in accordance with procedures authorized in Execution Order 11246 of September 24, 1965, and such other sanctions may be imposed and remedies invoked as provided in Executive Order 11246 of September 24, 1965, or by rule, regulations, or order of the Secretary of Labor, or as otherwise provided by law. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 28 October 1, 2020 The Consultant shall include the portion of the sentence immediately preceding paragraph (1) and the provisions of paragraphs (1) through (7) in every subcontract or purchase order unless exempted by rules, regulations, or orders of the Secretary of Labor issued pursuant to Section 204 of Executive Order 11246 of September 24, 1965, so that such provisions will be binding upon each subcontract or purchase order as the administering agency may direct as means of enforcing such provisions, including sanctions for noncompliance; provided, however, that in the event the Consultant becomes involved in, or is threatened with, litigation with a sub -consultant or vendor as a result of such direction by the administering agency, the Consultant may request that the United States enter into such litigation to protect the interests of the United States. 8. Pursuant to California Labor Code Section 1735, as added by Chapter 643 Stats. 1939, and as amended, no discrimination shall be made in the employment of persons upon public works because of race, religious creed, color, national origin, ancestry, physical handicaps, mental condition, marital status, or sex of such persons, except as provided in Section 1420, and any consultant of public works violating this Section is subject to all the penalties imposed for a violation of the Chapter. Signed: Title: Firm: Date: THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 29 October 1, 2020 ATTACHMENT 11 SAMPLE PROFESSIONAL SERVICE AGREEMENT THIS AGREEMENT is made and entered into this day of 1st of January, 2020 by and between ("Consultant"), and the City of Santa Ana, a charter city and municipal corporation organized and existing under the Constitution and laws of the State of California ("City"). RECITALS A. The City desires to retain a Consultant having special skill in providing revenue auditing, recovery, reporting, analyses, and legislative and state agency liaison and implementation monitoring (including coordination with City's state and federal lobbyist in connection with legislation/regulation to City's general tax resources) services. B. Consultant represents that Consultant is able and willing to provide such services to the City. C. In undertaking the performance of this Agreement, Consultant represents that it is knowledgeable in its field and that any services performed by Consultant under this Agreement will be performed in compliance with such standards as may reasonably be expected from a professional consulting firm in the field. NOW THEREFORE, in consideration of the mutual and respective promises, and subject to the terms and conditions hereinafter set forth, the parties agree as follows: SCOPE OF SERVICES Consultant shall perform during the term of this Agreement, the tasks and obligations including all labor, materials, tools, equipment, and incidental customary work required to fully and adequately complete the services described and set forth in Scope of Services — Section III, attached hereto and incorporated by reference. 2. COMPENSATION A. City agrees to pay, and Consultant/Vendor agrees to accept as total payment for its services for City, the rates and charges identified in the Cost/BID Proposal Form — Attachment 6. The total amount to be expended under this Agreement shall not exceed $XXX,XXX during the term of this Agreement, including any extension periods exercised under Section 3 — Term. B. Payment by City shall be made within 45 days (forty-five) days following receipt of proper invoice evidencing work performed, subject to City accounting procedures. Payment need not be made for work that fails to meet the standards of performance set forth in the Recitals that may reasonably be expected by City. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 30 October 1, 2020 3. TERM This Agreement shall be for three (3) years commencing January 1, 2020 and terminating December 31, 2023, with an option exercisable by the City for two (2) one-year extensions, exercisable in writing by the City Manager and the City Attorney, unless terminated earlier in accordance with Section 16, below. All terms and conditions of the Agreement shall remain effective during any additional renewal term. 4. PREVAILING WAGES Consultant is aware of the requirements of California Labor Code Section 1720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the payment of prevailing wage rates and the performance of other requirements on "public works" and "maintenance" projects. If the services being performed are part of an applicable "public works" or "maintenance" project, as defined by the Prevailing Wage Laws, and the total compensation is $1,000 or more, Consultant agrees to fully comply with such Prevailing Wage Laws. Consultant shall defend, indemnify and hold the City, its elected officials, officers, employees and agents free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. S. INDEPENDENT CONTRACTOR Consultant shall, during the entire term of this Agreement, be construed to be an independent contractor and not an employee of the City. This Agreement is not intended nor shall it be construed to create an employer -employee relationship, a joint venture relationship, or to allow the City to exercise discretion or control over the professional manner in which Consultant performs the services which are the subject matter of this Agreement; however, the services to be provided by Consultant shall be provided in a manner consistent with all applicable standards and regulations governing such services. Consultant shall pay all salaries and wages, employer's social security taxes, unemployment insurance and similar taxes relating to employees and shall be responsible for all applicable withholding taxes. 6. OWNERSHIP OF MATERIALS This Agreement creates a non-exclusive and perpetual license for City to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically or otherwise recorded on computer diskettes, which are prepared or caused to be prepared by Consultant under this Agreement ("Documents & Data"). Consultant shall require all subcontractors to agree in writing that City is granted a non-exclusive and perpetual license for any Documents & Data the subcontractor prepares under this Agreement. Consultant represents and warrants that Consultant has the legal right to license any and all Documents & Data. Consultant makes no such representation and warranty in regard to Documents & Data, which were provided to Consultant by the City. City shall not be limited in any way in its use of the Documents and Data at any time, provided that any such use not within the purposes intended by this Agreement shall be at City's sole risk. 7. INSURANCE City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 31 Prior to undertaking performance of work under this Agreement, Consultant shall maintain and shall require its Subcontractors, if any, to obtain and maintain insurance as described below: a. Commercial General Liability Insurance. Consultant shall maintain commercial general liability insurance naming the City, its officers, employees, agents, volunteers and representatives as additional insured(s) and shall include, but not be limited to protection against claims arising from bodily and personal injury, including death resulting therefrom and damage to property, resulting from any act or occurrence arising out of Consultant's operations in the performance of this Agreement, including, without limitation, acts involving vehicles. The amounts of insurance shall be not less than the following: single limit coverage applying to bodily and personal injury, including death resulting therefrom, and property damage, in the total amount of $2,000,000 per occurrence, with $2,000,000 in the aggregate. Such insurance shall (a) name the City, its officers, employees, agents, and representatives as additional insured(s); (b) be primary and not contributory with respect to insurance or self-insurance programs maintained by the City; and (c) contain standard separation of insureds provisions. b. Business automobile liability insurance, or equivalent form, with a combined single limit of not less than $1,000,000 per occurrence. Such insurance shall include coverage for owned, hired and non -owned automobiles. Due to the nature of the services contemplated under this agreement. Worker's Compensation Insurance. In accordance with the provisions of Section 3700 of the Labor Code, Consultant, if Consultant has any employees, is required to be insured against liability for worker's compensation or to undertake self-insurance. Prior to commencing the performance of the work under this Agreement, Consultant agrees to obtain and maintain any employer's liability insurance with limits not less than $1,000,000 per accident. d. Errors and omissions insurance, with a combined single limit of not less than $1,000,000 per claim with $2,000,000 in the aggregate. e. Cyber/Technology liability insurance, together with Crime, and Fiduciary liability insurance with a limit of not less than $1,000,000.00 per claim with $2,000,000 in the aggregate. The following requirements apply to the insurance to be provided by Consultant pursuant to this section: Consultant shall maintain all insurance required above in full force and effect for the entire period covered by this Agreement. ii. Certificates of insurance shall be furnished to the City upon execution of this Agreement and shall be approved by the City. iii. City of Santa Ana, its officers, employees, agents and representatives shall be Additional Insureds with respect to General Liability and Auto Liability Insurance is Primary and Non -Contributory. iv. Certificates and policies shall state that the policies shall not be canceled or reduced in coverage or changed in any other material aspect without thirty (30) days prior written notice to the City of cancellation with ten (10) days prior notice for non-payment of premium in accordance with policy provisions. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 32 October 1, 2020 V. Consultant shall supply City with a fully executed additional insured endorsement. vi. Certificates of insurance endorsements shall show the City as a certificate holder as follows: City of Santa Ana Risk Management Division, 41h Floor 20 Civic Center Plaza Santa Ana, CA 92701 vii. Where the amounts or coverage provided by the certificates of insurance provides coverage greater than those listed by this Agreement, the amounts provided by the certificates of insurance shall be incorporated by reference into the Agreement. viii. Consultant shall supply City with a fully executed additional insured endorsement. g. If Consultant fails or refuses to produce or maintain the insurance required by this section or fails or refuses to furnish the City with required proof that insurance has been procured and is in force and paid for, the City shall have the right, at the City's election, to forthwith terminate this Agreement. Such termination shall not affect Consultant's right to be paid for its time and materials expended prior to notification of termination. Consultant waives the right to receive compensation and agrees to indemnify the City for any work performed prior to approval of insurance by the City. S. INDEMNIFICATION Consultant agrees to defend, and shall indemnify and hold harmless the City, its officers, agents, employees, contractors, special counsel, and representatives from liability: (1) for personal injury, damages, just compensation, restitution, judicial or equitable relief arising out of claims for personal injury, including death, and claims for property damage, which may arise from the negligent operations of the Contractor, its subcontractors, agents, employees, or other persons acting on its behalf which relates to the services described in section 1 of this Agreement; and (2) from any claim that personal injury, damages, just compensation, restitution, judicial or equitable relief is due by reason of the terms of or effects arising from this Agreement. This indemnity and hold harmless agreement applies to all claims for damages, just compensation, restitution, judicial or equitable relief suffered, or alleged to have been suffered, by reason of the events referred to in this Section or by reason of the terms of, or effects, arising from this Agreement. The Consultant further agrees to indemnify, hold harmless, and pay all costs for the defense of the City, including fees and costs for special counsel to be selected by the City, regarding any action by a third party challenging the validity of this Agreement, or asserting that personal injury, damages, just compensation, restitution, judicial or equitable relief due to personal or property rights arises by reason of the terms of, or effects arising from this Agreement. City may make all reasonable decisions with respect to its representation in any legal proceeding. Notwithstanding the foregoing, to the extent Consultant's services are subject to Civil Code Section 2782.8, the above indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Consultant. 9. INTELLECTUAL PROPERTY INDEMINIFICATION City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 33 October 1, 2020 Consultant shall defend and indemnify the City, its officers, agents, representatives, and employees against any and all liability, including costs, for infringement of any United States' letters patent, trademark, or copyright infringement, including costs, contained in the work product or documents provided by Consultant to the City pursuant to this Agreement. 10. RECORDS Consultant shall keep records and invoices in connection with the work to be performed under this Agreement. Consultant shall maintain complete and accurate records with respects to the costs incurred under this Agreement and any services, expenditures, and disbursements charged to the City for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to Consultant under this Agreement. All such records and invoices shall be clearly identifiable. Consultant shall allow a representative of the City to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement during regular business hours. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to this Agreement for a period of three (3) years from the date of final payment to Consultant under this Agreement. 11. CONFIDENTIALITY If Consultant receives from the City information which due to the nature of such information is reasonably understood to be confidential and/or proprietary, Consultant agrees that it shall not use or disclose such information except in the performance of this Agreement, and further agrees to exercise the same degree of care it uses to protect its own information of like importance, but in no event less than reasonable care. "Confidential Information" shall include all nonpublic information. Confidential information includes not only written information, but also information transferred orally, visually, electronically, or by other means. Confidential information disclosed to either party by any subsidiary and/or agent of the other party is covered by this Agreement. The foregoing obligations of non-use and nondisclosure shall not apply to any information that (a) has been disclosed in publicly available sources; (b) is, through no fault of the Consultant disclosed in a publicly available source; (c) is in rightful possession of the Consultant without an obligation of confidentiality; (d) is required to be disclosed by operation of law; or (e) is independently developed by the Consultant without reference to information disclosed by the City. 12. CONFLICT OF INTEREST CLAUSE Consultant covenants that it presently has no interests and shall not have interests, direct or indirect, which would conflict in any manner with performance of services specified under this Agreement. 13. DISCRIMINATION Consultant shall not discriminate because of race, color, creed, religion, sex, marital status, sexual orientation, age, national origin, ancestry, or disability, as defined and prohibited by applicable law, in the recruitment, selection, training, utilization, promotion, termination or other employment related activities. Consultant affirms that it is an equal opportunity employer and shall comply with all applicable federal, state and local laws and regulations. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 34 October 1, 2020 14. EXCLUSIVITY AND AMENDMENT This Agreement represents the complete and exclusive statement between the City and Consultant, and supersedes any and all other agreements, oral or written, between the parties. In the event of a conflict between the terms of this Agreement and any attachments hereto, the terms of this Agreement shall prevail. This Agreement may not be modified except by written instrument signed by the City and by an authorized representative of Consultant. The parties agree that any terms or conditions of any purchase order or other instrument that are inconsistent with, or in addition to, the terms and conditions hereof, shall not bind or obligate Consultant or the City. Each party to this Agreement acknowledges that no representations, inducements, promises or agreements, orally or otherwise, have been made by any party, or anyone acting on behalf of any party, which is not embodied herein. 15. ASSIGNMENT Inasmuch as this Agreement is intended to secure the specialized services of Consultant, Consultant may not assign, transfer, delegate, or subcontract any interest herein without the prior written consent of the City and any such assignment, transfer, delegation or subcontract without the City's prior written consent shall be considered null and void. Nothing in this Agreement shall be construed to limit the City's ability to have any of the services which are the subject to this Agreement performed by City personnel or by other Consultants retained by City. 16. TERMINATION This Agreement may be terminated by the City upon ninety (90) days written notice of termination. In such event, Consultant shall be entitled to receive and the City shall pay Consultant compensation for all services performed by Consultant prior to effective date of such notice of termination, subject to the following conditions: b. As a condition of such payment, the Executive Director may require Consultant to deliver to the City all work product(s) completed as of such date, and in such case such work product shall be the property of the City unless prohibited by law, and Consultant consents to the City's use thereof for such purposes as the City deems appropriate. b. Payment need not be made for work which fails to meet the standard of performance specified in the Recitals of this Agreement. 17. WAIVER No waiver of breach, failure of any condition, or any right or remedy contained in or granted by the provisions of this Agreement shall be effective unless it is in writing and signed by the party waiving the breach, failure, right or remedy. No waiver of any breach, failure or right, or remedy shall be deemed a waiver of any other breach, failure, right or remedy, whether or not similar, nor shall any waiver constitute a continuing waiver unless the writing so specifies. 18. JURISDICTION - VENUE This Agreement has been executed and delivered in the State of California and the validity, interpretation, performance, and enforcement of any of the clauses of this Agreement shall be determined and governed by the laws of the State of California. Both City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 35 October 1, 2020 parties further agree that Orange County, California, shall be the venue for any action or proceeding that may be brought or arise out of, in connection with or by reason of this Agreement. 19. PROFESSIONAL LICENSES Consultant shall, throughout the term of this Agreement, maintain all necessary licenses, permits, approvals, waivers, and exemptions necessary for the provision of the services hereunder and required by the laws and regulations of the United States, the State of California, the City of Santa Ana and all other governmental agencies. Consultant shall notify the City immediately and in writing of its inability to obtain or maintain such permits, licenses, approvals, waivers, and exemptions. Said inability shall be cause for termination of this Agreement. 20. MISCELLANEOUS PROVISIONS b. Each undersigned represents and warrants that its signature herein below has the power, authority and right to bind their respective parties to each of the terms of this Agreement, and shall indemnify City fully, including reasonable costs and attorney's fees, for any injuries or damages to City in the event that such authority or power is not, in fact, held by the signatory or is withdrawn. C. All Exhibits referenced herein and attached hereto shall be incorporated as if fully set forth in the body of this Agreement. d. Whenever the terms of these Recitals conflict with terms of any Exhibit incorporated herein by reference, then the terms and intent of these Recitals shall prevail and be controlling. e. The said Agreement must be signed below and may be signed in counterpart and delivered by fax, emailed as a PDF (Portable Document Format) file attachment, or by other means that displays the original or a copy of the signatures. Any subsequent amendments may be signed and delivered in the same manner. 21. NOTICE Any notice, tender, demand, delivery, or other communication pursuant to this Agreement shall be in writing and shall be deemed to be properly given if delivered in person or mailed by first class or certified mail, postage prepaid, or sent by fax or other telegraphic communication in the manner provided in this Section, to the following persons: To City: Clerk of the City Council City of Santa Ana 20 Civic Center Plaza (M-30) P.O. Box 1988 Santa Ana, CA 92702-1988 Fax: 714-647-6956 With courtesy copies to: Kathryn Downs, CPA Sonia R. Carvalho Finance & Management Services Agency City Attorney City of Santa Ana City of Santa Ana 20 Civic Center Plaza (M-17) 20 Civic Center Plaza (M-29 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 36 October 1, 2020 P.O. Box 1988 P.O. Box 1988 Santa Ana, California 92702 Santa Ana, California 92702 Fax: (714) 647-5304 Fax: 714- 647-6515 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 37 October 1, 2020 To Consultant: First & Last Name - Title Consultant Firm Name Address City, State, Zip Fax: A party may change its address by giving notice in writing to the other party. Thereafter, any communication shall be addressed and transmitted to the new address. If sent by mail, communication shall be effective or deemed to have been given three (3) days after it has been deposited in the United States mail, duly registered or certified, with postage prepaid, and addressed as set forth above. If sent by fax, communication shall be effective or deemed to have been given twenty-four (24) hours after the time set forth on the transmission report issued by the transmitting facsimile machine, addressed as set forth above. For purposes of calculating these time frames, weekends, federal, state, County or City holidays shall be excluded. {Signatures on following page City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 38 October 1, 2020 IN WITNESS WHEREOF, the parties hereto have executed this Agreement the date and year first above written. ATTEST: Daisy Gomez Clerk of the Council APPROVED AS TO FORM: SONIA R. CARVALHO City Attorney Bv: Lisa Storck Assistant City Attorney RECOMMENDED FOR APPROVAL: Kathryn Downs, CPA Executive Director Finance and Management Service Agency CITY OF SANTA ANA Kristine Ridge City Manager CONSULTANT: (Name & Title) City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 October 1, 2020 Page 39 ATTACHMENT 12 PROPOSAL EVALUATIONS Evaluations An evaluation team composed of representatives from pertinent agencies/departments of the City of Santa Ana will evaluate proposals on a variety of qualitative and quantitative criteria. The selected proposal (or proposals) will be one(s) that provide the most effective approach that best meets the City's requirements. The lowest price proposal(s) will not necessarily be selected. Selected Professional Consultant/Vendors may be invited to interviews and to make oral presentations/demonstrations to City representatives. The Professional Consultant/Vendor representative(s) attending the interview/oral presentation shall be technically qualified to respond to questions related to the proposed assessment and work plan. The evaluation criteria of the proposals will include, but are not limited to the following aspects: 1. Professional Consultant/Vendor Qualifications 2. Professional Consultant/Vendor Experience 3. Client References 4. Proposed Scope of Services and Term of Contract 5. Cost of Providing Service Each proposal will be carefully reviewed by the evaluation team based on these criteria. A score will be assigned to each proposal based on a scale of 100 - see sample Proposal Rating Form (Attachment 13). The City reserves full discretion to determine the competence and responsibility, professionalism, technical expertise, and/or financial position of proposers. Proposers will provide, in a timely manner, any and all information which the City deems necessary to make such a decision. The evaluation team may conduct interviews with the top ranked firms (based on the evaluation weighting above). During the interview process, non -binding price proposals and costing data can be discussed. Once these interviews and discussions are completed, including the non -binding estimates of cost, the team will finalize the rankings. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 40 October 1, 2020 ATTACHMENT 13 (SAMPLE) PROPOSAL RATING FORM Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Proposer(s): Selection Committee Member: Name Member's Signature Date of Rating Review: Title Proposal Criteria Available Points Score 1. Professional Consultant/Vendor Qualifications 15 2. Professional Consultant/Vendor Experience 15 3. Client References 15 4. Proposed Scope of Services and Term of Contract 35 S. Cost of Providing Service 20 Total 100 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 41 October 1, 2020 ATTACHMENT 14 DATA REQUIRED The Response to the City of Santa Ana's Request for Proposal The content and sequence of the information contained in each copy of the proposal shall be as follows: A. Letter of Transmittal Include your firm's understanding of the work to be performed. Additionally, state why your firm believes it is the best qualified to perform the services requested. Include the Management Contact (Representative authorized to sign an agreement for your firm) and the Project Manager (person responsible for the day-to-day management of the project). B. Table of Contents Include a clear identification of the material by section and by page number. C. Summary Sheet 1. This section of the proposal must include a fully -completed copy of the Summary Sheet included with this RFP (Attachment 4). 2. Provide the name, title, experience and qualifications of the personnel who will be assigned to the project. 3. Provide the resumes of the Management Contact with the City and the Project Manager. D. Allocation of Resources Provide a conceptual plan for services to the City that your firm believes are appropriate for the City. Indicate features, skills and/or services which distinguish your firm and make it the better choice for the City. Indicate how the resources of your firm (e.g., number and type of personnel allocated by hours) will be allotted for this project. Submittal of a project schedule is required as part of the Allocation of Resources. E. Scope of Work and Term of Contract Proposals must address all items set forth in Section III [Scope of Work and Term of Contract]. If you wish to decline to bid the Source of Revenue on a Response Item, you must so state. Additional information that your firm wishes to include must be clearly identified. The items must be addressed in the order in which they appear in Section III of this RFP. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 42 October 1, 2020 F. Client References Each firm must include the following references: 1. Complete Client Reference Form (Attachment 5) listing five (5) client references. 2. List similar services performed for all similar organizations/entities in the last five years and when performed. Please include names of organizations, and names and telephone numbers of persons who can be contacted with regard to the services your firm has provided. 3. List all public agencies for which Agreements were terminated in the last three years. Please include names of organizations, and names and telephone numbers of persons who can be contacted. Firms may provide a brief explanation of the reason(s) for termination(s). G. Proposer Statement Return a copy of the entire completed statement properly executed as provided for in Proposer' Statement Form (Attachment 2). H. Company Information Form Return a copy of the entire completed company information as provided for in Company Information Form (Attachment 3). I. Cost/Bid Proposal Form(s) Return a copy of the entire completed cost/bid proposal executed as provided for in Cost/Bid Proposal Form(s) (Attachment 6). J. Certification of Proposals Return a copy of the entire completed certification properly executed as provided for in Proposer's Certification Form (Attachment 7). K. Non -Collusion Affidavit Return a copy of the entire completed affidavit properly executed as provided for in Non -Collusion Affidavit Form (Attachment 8). L. Non -Lobbying Certification Return a copy of the entire completed certification properly executed as provided for in Non -Lobbying Certification (Attachment 9). M. Non -Discrimination Certification Return a copy of the entire completed certification properly executed as provided for in Non -Discrimination Certification (Attachment 10). City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 43 October 1, 2020 MAYOR Miguel A. Pulido MAYOR PRO TEM Juan Villegas COUNCILMEMBERS Phil Bacerra Nelida Mendoza David Penaloza Vicente Sarmiento Jose Solorio CITY OF SANTA ANA FINANCE AND MANAGEMENT SERVICES 20 Civic Center Plaza • P.O. Box 1988 Santa Ana, California 92702 www.santa-ana.org October 13, 2020 ADDENDUM NO. ONE CITY MANAGER Kristine Ridge CITY ATTORNEY Sonia R. Carvalho CLERK OF THE COUNCIL Daisy Gomez SUBJECT: RFP# 20-126 Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services The following changes and clarification have been made for the subject project: Revised 1. Proposal Due Date: Please be advised that the Proposal Due Date has been extended. The new Proposal Due Date is: Monday, November 2, 2020 at 4:00 pm (PST). Questions: 2. There are several references in this RFP about requiring 1 signed original, 5 bound copies and 1 copy on a flash drive. At the point in the RFP where the proposal submittal is required to be submitted via PlanetBids, there is still a reference to the Hard Copies but a statement that "Proposals shall NOT be mailed or sent via telegraphic, electronic or facsimile means." and then reference that only sealed RFP responses are acceptable. Can you clarify that NO hard copies are required for this Proposal submittal? a. Faxed (facsimile), emailed (electronic mail), and telegrams (telegraphic) proposals to the City of Santa Ana will not be accepted. Parties interested in responding are required to submit the following: 1. A completed proposal electronically to PlanetBids 2. Submit a signed original proposal, plus five (5) additional printed copies (all bound) 3. One (1) electronic copy saved on a flash drive 4. Physical items should be delivered to the City of Santa Ana to the attention of Alex Gutierrez, Management Analyst either in person or by an alternative courier service (e.g. FedEx/UPS) SANTA ANA CITY COUNCIL Miguel A. Pulido Juan Villages Vicente Sarmiento David Penaloza Jose Solorio Phil Became Nelida Mendoza Mayor May Pro Tern, Ward 5 Ward 1 Ward 2 Ward 3 Ward 4 Ward 5 mpulidoAsanta-ana.ora ivillecas(c.santa-ana.ora vsarmientoCdsanta-ana.ora dpenaloza(csanta-ana.orc isolorioGDsanta-ana.ora pbacerra(csantaana.om nmendozaGDsanta-ana.ora 5. Due date has been extended to Monday, November 2, 2020 at 4 pm (PST). 3. Section C-7 of the RFP-- Supplemental Secured Property Tax Services is a severable service that can be bid as a separate stand-alone item. The Cost Form has a single line item for the response to the RFP. Where should the cost for this item be identified as a stand-alone item if the bidder is responding to the complete RFP and wants to bid this item separately and not have the fee for that service to be included in the cost for the other items? Is it acceptable to modify the headings on the Cost Form to identify this stand-alone service and the cost of this item? b. The item may be bid separately and proposers can modify the existing form to indicate the pricing options for Supplemental Secured Property Tax Services. SANTA ANA CITY COUNCIL Miguel A. Pulido Juan Villages Vicente Sarmiento David Penaloza Jose Solorio Phil Became Nelida Mendoza Mayor May Pro Tern, Ward 5 Ward 1 Ward 2 Ward 3 Ward 4 Ward 5 mpulido(rAsanta-ana.ora ivilleaas(c.santa-ana.ora vsarmientoCdsanta-ana.ora dpenaloza(csanta-ana.orc isolorioGDsanta-ana.ora pbacerra(csantaana.om nmendozaGDsanta-ana.ora EXHIBIT B CITY OF SANTA ANA REQUEST FOR PROPOSAL -- RFP #20-126 Property Tax Revenue Auditing Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Due Date: NOVEMBER 2, 2020 HdLQ Coren &Cone LETTER OF TRANSMITTAL HdL°Goren & Cone October 30, 2020 City of Santa Ana Finance & Management Services Agency 20 Civic Center Plaza, 1st Floor Santa Ana, CA 92701 Attn: Management Analyst, Alex Gutierrez RE: RFP #20-126 In response to the recent Request for Proposals, enclosed is our firm's proposal to provide property tax revenue auditing, recovery, reporting analysis and legislative/state agency liaison and implementation monitoring services. Founded in 1992, HdL Coren & Cone (HdLCC) developed the first computer software system in California for tracking property tax revenues for counties, cities, and special. The company was the first in the state to go beyond using parcel data for allocation audits by developing specialized reports and models to assist government agencies by using the data for parcel administration, focused economic development strategies and revenue projections. The corporation is owned by its employees and the major stockholder that manage the firm. The staff consists of 11 highly qualified analysts, auditors and information systems technology professionals. HdLCC currently provides ongoing services to more than 250 California agencies. The company maintains annual property tax records for Orange County back to 1991. HdLCC's experienced team has worked with key county staff and is thoroughly familiar with county property tax procedures. Specific advantages that HdLCC possesses to perform the services being sought by Santa Ana include: • HdLCC maintains property tax data for 45 California counties, including all agencies in those counties. The size of the database plus a sophisticated computer system uniquely qualifies HdLCC to provide the most comprehensive property tax analysis available in California. • HdLCC's audit team has developed specialized databases and audit techniques and is thoroughly familiar with the County of Orange. This familiarity, and Page 1 1 excellent working relationships with County departments, will allow Santa Ana to recover all misallocated property tax revenue identified in a timely manner. • HdLCC's service team is comprised of individuals with extensive experience in property tax assessment, administration, auditing, economic development and financial management. All of the firms' key personnel have worked in or with public agencies and thoroughly understand their challenges and needs. This ensures prompt and knowledgeable response to inquiries and provides for relevant and timely information. • HdLCC employs a staff of three full time information technology professionals with expertise in applications development, network design and maintenance, database management and technical support. These staff members continually work on developing and enhancing the firm's technological capabilities. • All HdLCC staff works from our centrally located headquarters in Brea, California. The decision to operate out of a single location allows the company to minimize overhead costs and thereby lower service fees, maximize coordination of client services, protect the company's substantial databases and allows for immediate response to requests for information or assistance. • HdLCC will provide Santa Ana with access to the firm's web -based property tax software which affords city staff a user friendly tool for parcel look -up and will display parcel ownership, valuation, sales and building/land characteristic information. We look forward to reviewing this proposal with you in greater detail and demonstrating how our services and software products can benefit the City of Santa Ana. Sincerely, 1%;� da�_ Paula Cone, President pcone(a)hdlccpropertytax.com 120 S. State College Blvd, 714.879.5000 1 hdlcompanies.com I Suite 200 Brea, CA 92821 Page 12 TABLE OF CONTENTS C-1 Summary Sheet..................................................................... 4 C-2 Personnel Assigned to Project ................................................ 5 Qualifications for Key Staff ..................................................... 5 C-3 Resumes for Management Contact and Project Manager......... 9 D Allocation of Resources -General Strategy Conceptual Plan...... 10 Tasks and Time Required........................................................ 11 Objectives and Methodology................................................... 11 Timeline for Property Tax Analysis and Audit Services ............. 12 E Scope of Work and Time of Performance -Secured and Unsecured Tal Rolls 1. Source of Revenue............................................................. 13 2. Related Services Analysis and Identification of Misallocations .................. 14 Delinquency Recovery and Prevention ........................... 16 Combined Geo/GIS Based Revenue Information Application.................................................................. 16 Legislation Monitoring ................................................... 17 3. Secured and Unsecured Property Tax Additional Requirements Property Tax Reporting .................................................. 17 Quarterly Reporting....................................................... 18 Property Tax Application/Export Fields ........................... 19 Successor Agency Services ............................................. 21 Review of Completed New Construction .......................... 23 4. Analysis and Identification of Misallocated Revenue............ 23 S. CAFR Statistical Reporting Package ..................................... 23 6. On -Going Consultation........................................................ 24 7. Supplemental Secured Property Tax Services Direct Assessments — Severable Response ...................... 24 Geographically Based Revenue Information Application AdditionalRequirement...................................................... 26 F-1 Client References................................................................... 27 F-2 Client List............................................................................... 32 F-3 List of Terminated Agreements ................................................ 38 G Proposer Statement Attachment 2............................................ 39 H Company Information Form Attachment 3 ............................... 40 I Cost/Bid Proposal Form Attachment 6..................................... 41 ] Proposer's Certification Form Attachment 7............................. 43 K Non -Collusion Affidavit Form Attachment 8............................. 44 L Non -Lobbying Certification Attachment 9................................. 46 M Non -Discrimination Certification Attachment 10....................... 47 SAMPLE REPORTS.................................................................... 49 Page 13 C-1 SUMMARY SHEET SUMMARY SHEET Firm Name: HdL Coren & Cone ATTACHMENT 4 Firm Parent or Ownership: 7311/a ESOP (employee stock option program) owned; 27% partner owned. Firm Address: 120 S State College Blvd #200 Brea, CA 92821 Firm Telephone Number: 714 879-5000 Firm Fax Number: 909 861-7726 Number of Years in Existence: 28 years Management Contact (person responsible for direct contact with the City of Santa Ana and services required for this RFP): Name: Paula Cone Title: President Telephone Number: 714 879-5000 Fax: 909 861-7726 Email: pcone@hdlccpropertytax.com Project Manager (Person responsible for day-to-day servicing of the account): Name: Nichole Cane-Morishita Title: Vice -President Telephone Number: 714 879-5000 Fax: 909 861-7726 Email: ncone@ hd lccpropertytax. cam City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitorng Services Request for Proposals No. 20-126 October 1, 2020 Page 21 Page 14 C-2 PERSONNEL ASSIGNED TO THIS PROJECT: Paula Cone Nichole Cone David Schey Joel Hermann Shelli Miyashita Mahea Villabroza Katrina Rodriguez John Davis Russell Vassar QUALIFICATIONS FOR KEY STAFF Paula Cone - President Paula Cone is a principal with HdL Coren and Cone, the property tax arm of the HdL Companies, and has over 20 years of municipal experience in finance and city management. She joined the firm in 1990 to oversee the development of the property tax analysis, audit and software elements in use today. She developed the first cost- effective and accurate computer program for identifying, monitoring, auditing and correcting property tax misallocation. She and her team provide core property tax products interpreting the trends and impacts of changes in real estate to the revenues received by local governments. HdLCC has identified errors which have resulted in a redistribution of net tax revenues of $92 million to client agencies since 2000. Ms. Cone earned her bachelor's degree from California State University at Long Beach. She is former Parks and Recreation Director and Assistant City Manager for the City of Lawndale. Nichole Cone —Vice President Nichole Cone joined HdLCC in 1992. She oversees the acquisition and processing of county assessor and auditor -controller data into HdLCC's database. As a principal, she manages the preparation and production of property tax reports and is the lead for special projects requested by clients. She has oversight responsibility for all secured and unsecured audit submittals. She handles many of the general day to day client inquires and oversees staff responsible for all production and questions regarding the HdLCC Comprehensive Annual Financial Report (CAFR) product. Ms. Cone was instrumental in our system redesign which closely mirrors the systems used by counties and the Page 15 conversion of the CAFR product to make it GASB44 compliant. Education: Bachelor of Arts, Loyola Marymount University, Los Angeles, California. David Schey — Vice President Mr. Schey has 35 years of experience in government service and consulting. He joined HdLCC in 1994 and currently heads the analysis staff. His experience prior to joining HdLCC includes service as Planning Director, Community Development Director and Deputy Director of Redevelopment. He has been instrumental in the formation of numerous special assessment districts and in the development and adoption of redevelopment project areas. As a consultant to city and county agencies, he has provided development and consulting services that include planning, project management and finance. Mr. Schey has participated in the issuance of tax allocation, revenue and assessment district bonds as both a consultant and as the principal staff representative. As an active participant in the affairs of his community, Mr. Schey served for over six years as a member and chairman of both the Planning Commission and Parks and Recreation Commission. Education: Bachelor of Arts, University of California; Los Angeles, California; Bachelor of Arts, California State University; Long Beach, California; Master of Public Administration, University of Southern California; Los Angeles, CA Joel Hermann — Principal and IT Joel Hermann joined the HdL Companies in 1996. He has expertise in several programming languages, database design, and Windows© network environments. He is the lead programmer for several of HdLCC's data entry, processing, and data mining projects. He has extensive experience in analyzing and preparing city and special district direct assessments. Joel works closely with client city staff and provides technical support and meets with clients annually to review reports, trends and analyses. Mahea Villabroza — Production Manager Mahea Villabroza joined HdLCC in 2009 and worked first as a Production Assistant and now as a Production Coordinator. Her day to day responsibilities include interface with county staff to procure roll information, auditor's reports, appeals data and sales information. Mahea is the staff person responsible for fulfilling CAFR orders as well as report printing and production and many day to day client questions. Katrina Rodriguez —Analyst Katrina Rodriguez joined HdLCC in 2018 as an Administrative Analyst. Her day to day responsibilities include working on special projects, conducting training on the HcILCC Web -based software product and performing analytical reviews as directed. Katrina earned a Bachelor of Arts in Economics from Washington College in 2016 and a Master of Public Administration from the University of La Verne in 2018. Page 16 John Davis — Audit Specialist John David joined the HdL Companies in 2006. He worked originally as a field auditor and then a border error specialist using property tax data to identify misallocated sales tax accounts. He joined HdLCC as an Audit Specialist in 2013. John is responsible for all secured, unsecured and cross reference audits performed. He communicates directly with county staff to get misallocations corrected. John also performs audits on recent annexations to ensure they have been correctly coded by the County. Russell Vassar — IT Russell Vassar joined the HdLCC in 2011. He is a computer science graduate from Cal State Fullerton. Russell programs many of our client applications and works with the rest of the IT department to import and validate our data. Russell also provides technical support for our web -based property tax application and is our GIS data expert. Page 17 C-3 RESUMES FOR MANAGEMENT CONTACT AND PROJECT MANAGER MANAGEMENT CONTACT Paula Cone Experience HdL Coren & Cone: President/Partner April 1990 — Present ■ Founding partner of HdL Coren & Cone the property tax company aligned with the HdL Companies. Completed the development of the first cost-effective and accurate program for identifying, monitoring, auditing and correcting property tax misallocations. Instrumental in the development and creation of the analytical and management report that have become the standard in the industry of trending and forecasting revenue and property value changes. Oversees the company's property tax management service and client interface. Over the past 28 years the company has grown to serving 250 local agencies in 45 counties in California. City of Lawndale: Assistant City Manager January 1981-March 1990 ■ Served as the Assistant City Manager responsible for the departments of Finance, Personnel, Risk Management, Emergency Management, Animal Control and Parking Enforcement, and Cable Television. Served as the staff to various commissions, committees and the city council for projects and support. Responsible for both the program development and staff supervision of departments and projects assigned. City of Lawndale: Director of Parks and Recreation July 1970 —January 1989 ■ Responsible for the staffing and programming of recreation facilities. Major responsibilities included coordination of adult and youth sport leagues, senior citizen programming, pre- school/tiny tot programming, planning of after school and vacation special events, and the development of junior high school special events. The position also included application and securing of grant funds for facility expansion, joint powers coordination with local school sites for after school programs, and involvement in the development and construction of new facilities. Education ■ Bachelor of Science—Kinesiology/Physical Education California State University — Long Beach Page 18 PROJECT MANAGER Nichole Cone Experience HdL Coren & Cone — Principal/Vice President January 2011— Present Delivery of annual property tax reports to client. Oversee the acquisition and processing of county assessor and auditor -controller data into HdL Coren & Cone's database. Manage the preparation and production of property tax reports. Serve as the main point of contact for special projects requested by clients. Oversee staff responsible for all secured and unsecured audit submittals. Respond to general day to day client inquires. Work closely with IT staff to redesign reports and databases. HdL Coren & Cone — Production Manager December 2000-December 2010 Requested assessor and auditor controller data. Read and assembled data from multiple sources for use in property tax reports. Imported quarterly sale data. Printed and assembled delivery materials. Created client install disks for HdL Coren & Cone desktop application. Served as the main point of contact for HdLCC's CAFR product and redesigned to implement GASB 44. Client geo creation, special projects and general questions as needed. HdL Coren & Cone — Data Entry/Production Assistant January 1992-November 2000 • Entered property tax data into HdLCC's property tax system. Printed, collated and assembled reports and delivery materials. Created mailing lists and general support to HdLCC principals. Education • Bachelor of Arts, Art History — Loyola Marymount University May 2000 Page 19 D. ALLOCATION OF RESOURCES 1. General Strategy- Conceptual Plan Property taxes in California have evolved into an extremely complex system that requires experience and expertise to fully monitor. There are two broad categories of property (real and personal); three tax rolls (secured, unsecured and state assessed), and numerous peculiarities such as possessory interests, mines & mineral rights and the distribution of tax revenue from private aircraft. The revenues generated by the property tax system need to be distributed to a myriad of taxing entities including cities, counties, schools, special districts and successor agencies both directly and as pooled allocations. The subtleties of the apportionment of revenues in Teeter or non -Teeter cities are often challenging and confusing. The Company's property tax information systems allow us to provide information and analysis from a city's property tax data set to city staff quickly and accurately. The Company's historical data (27 years in Orange County) provide critical data for trending, analysis and economic planning. We have developed reports that assist cities in better understanding the significance of the Proposition 8 reductions during economic downturns and the overall impact of those declines and potential recovery patterns when the real estate environment improves. Our revenue modeling for General Fund and Successor Agencies give cities tools to better forecast revenue based on data collected from transfers of ownership, successful appeals and Prop. 8 reductions, new construction modeling and how those elements fit together in the overall picture of revenue forecasting. With the adoption of SB 1096 in 2004, revenue formerly identified as Vehicle License Fees (VLF) is being paid through the County Educational Revenue Augmentation Fund (ERAF) as VLF in Lieu revenue. The year-to-year growth of ERAF in lieu of VLF is now tied to gross property value growth between tax years. The monitoring of this revenue source for budget projections is now a feature of our property tax services. The City's role is to provide a map with street names delineating City/Successor Agency boundaries for use in auditing the secured property database and to confirm that suggested misallocations are within City/SA boundaries. In addition, any City annexations which have been approved within the previous 2 fiscal years need to be reviewed to ensure that the county has correctly coded the parcels with City tax rate areas. Page 1 10 HdL Coren & Cone (HdLCC) annually purchases secured, unsecured and Board of Equalization (BOE) tax roll data from Orange County and BOE respectively. This data is then updated with purchased real estate data to reflect the most current owner of record, sale prices, deed information and if necessary is used to complete the City parcel record with current situs and mailing addresses. Sales history and current and historical appeal data are additional datasets purchased to augment the Assessor's released data and made available in our web -based property tax software. These additional datasets also provide reports for better understanding changes to the property tax roll between release dates. All data necessary to update the original lien date set from the Assessor and the procurement of the lien date rolls is purchased by HdLCC and provided to the City as long as the contract remains in force. 2. Tasks and Time Required Task Staff Annual Hours 1 Acquisition of data from the Assessor, Auditor Controller and Clerk of the Board Administrative 8 2 Data decoded and read into HdLCC system Programmer 10 3 Post updated data set on Web -based HdLCC Property Tax Portal Programmer g 5 4 Secured and unsecured audits performed Administrative 16 5 Data Reconciliation and processing for deliverables Administrative 10 6 Print and prepare CD with reports. Administrative, Programmer 5 7 Analyze information for meeting, prepare newsletter, produce additional handouts, re are CD with reports Principal 6 8 Update database with sales transactions monthly Administrative 36 9 Revenue projections Programmer, Admin, Principal 15 10 Residual Revenue Projections Administrative, Principal 10 11 Addendum Report preparation Administrative 10 12 Ongoing requests, software training, special projects ects Programmer, Admin, Principal 40 13 Legislative Updates Administrative, Principal 8 Total Hours 179 3. Objectives and Methodology The methodology that the Company follows in identifying, correcting, and recovering property tax errors includes the following: Page 1 11 Task I Establishment of county data set and reconcile the annual auditor - controller assessed valuation report to the assessor's lien date rolls and identify discrepancies Task II Identify and correct errors through the performance of secured parcel audit and unsecured reviews where addresses are available on the roll provided by the assessor's office. Task III Prepare reports, review and analyze the data in preparation to meet with City staff to discuss year to year changes and trending. Task IV Ongoing analysis, appeal updates, transfer of ownership updates, remittance advice review, budget projections and special projects HdL Coren & Cone has ample staff to devote to the tasks required in this request for proposal. Our knowledgeable staff will be assigned to ensure that the deadlines for deliverables are met and that requests placed by City staff are handled expeditiously. 4. Timeline for Property Tax Analysis and Audit Services: • County assessment rolls are purchased annually in July. • The property data program will be available for access via the internet within 30 days of the execution of the agreement. Parcel data will be updated monthly to include the most current ownership information due to parcel transfers. • The secured audits for the City will be completed and submitted to the County Assessor for corrective action within 90 days of receipt of the annual county rolls. The audit and timing is contingent upon City providing the requested map(s). The City will receive file copies of submittals simultaneous with submissions to the County Assessor. • Data collection from the County Assessor's and Auditor Controller's offices for reports is performed in August and September each year and preliminary reports will be delivered to the City prior to the end of November annually. Preliminary reports will include estimates of general fund revenue and tax increment revenue for the fiscal year that is estimated as being available for the January 2 and June 1 allocations to the Successor Agency by the Auditor Controller. Page 1 12 • The final tax ratio percentages are available from the auditor controller's office annually in February/March. Final reports will be prepared and delivered electronically prior to the end of April annually. • Preparation of a one and five year General Fund Revenue Spreadsheet to assist the City in its budgeting process will be provided annually in early February. Reviews of Successor Agency revenue allocations and residual revenue distributions will be conducted as requested by the City/Successor Agency. E. SCOPE OF WORK AND TIME OF PERFORMANCE Secured and Unsecured Property Tax Rolls 1. SOURCE OF REVENUE The secured and unsecured roll data is available annually from the County Assessor in July/August. The lien date rolls are reconciled to the certified value reports received by the City from the Auditor Controller in August and after verifying that the data reconciles, HdLCC processes the property data. Discrepancies between the Assessor's and Auditor Controller's data are researched and reported to the City. Annually, after the lien date roll becomes available, HdLCC will establish a special database which within the City boundaries, the assessed values, for the secured and unsecured property tax rolls. HdLCC furnishes a variety of reports detailing property and revenue trends for the entire City and for custom defined geographic areas. These reports can be used for budgeting purposes, planning, economic development and public information. Among the reports available are top 25, 50, 100-property owner/taxpayer listings, owners of multiple properties, non -owner occupied parcels, pre -Prop 13 properties, identification of property ownership transfers by use type and completed construction projects for tracking of reassessments. We also provide the City with quarterly reports of pending assessment appeals and quarterly sales transaction and trending analyses. Page 1 13 2. RELATED SERVICES ANALYSIS AND IDENTIFICATION OF MISALLOCATIONS Secured Parcel Audits HdLCC has been auditing and monitoring property taxes for cities for 28 years. During that time we have recovered more than $92 million of net property tax revenue for our client agencies. Our ability to provide this service relies on information provided by county assessors, auditor -controllers and tax collectors. We have limited success auditing some counties, including Orange County, due to insufficient access to necessary data. We have described below the limitations we face in complying with the requirements of this request for proposal. Upon approval of the contract, HdLCC will perform an analysis of the Secured roll to identify all parcels on the secured tax roll and verify that parcel assessed valuations and the resulting taxes are correctly allocated to the City or Successor Agency. This analysis is accomplished through the use of specialized computer software, assessor maps, city maps, GIS maps, city records, other pertinent documents, and field investigations. The review will include the lien date secured data for the 2020-21 tax year as well as historical data back to the 2016-17 tax year after excluding previous audit misallocations identified by the City. HdLCC has the technology, methodology and trained staff to analyze all secured parcels within the City to identify costly errors resulting in the misallocation of property taxes. The Orange County Assessor, beginning in the 2004-05 fiscal year, has determined that the situs addresses on the secured tax roll are confidential information and has not included that field on the data available for purchase. HdLCC has been purchasing data from Orange County for 27 years and has been archiving situs address on properties during that time. Where a parcel number has not changed, HdLCC has updated the address from previous rolls to complete the database. If the parcels have been re -mapped and we can ascertain a direct relationship between the old and new parcel, we have updated the address. New parcels added since 2004-05 have addresses updated from other data sources making the percentage of situs addresses available in Santa Ana 97% on the secured roll. Page 1 14 HdLCC audits the secured and property records two ways: first reviewing the entire county to find parcels miscoded to other jurisdictions; and second, reviewing the parcels within the city, county or agency to ensure that each is coded to the appropriate taxing entity. Our advanced technology, accuracy and track record have placed us in a unique position to be hired by cities to find additional revenues after audits have been performed by prior consultants. In addition, by filing audit results with the County Assessor in a timely manner, we can assure that the repetitive errors from previous years will not re- occur. Unsecured Bill Audits The Orange County Assessor has always considered unsecured property addresses a confidential field of information and therefore does not include this data on the lien date database sold to outside purchasers. Addresses are a critical field of data required for auditing unsecured property as it is reported based on situs address This makes performing reviews on the unsecured (business property) a challenge because if the County fails to indicate where the property is located as a field in their database, it is impossible to challenge its incorrect assignment. In recent years we have been able to augment the unsecured roll addresses supplied from outside sources to bring the percentage of unsecured records in Santa Ana to 70%. Audits will only be able to be performed on unsecured assessments with situs addresses. The Orange County Auditor Controller's website has a comprehensive battery of reports that detail the remittances received by the City with each apportionment. HdLCC has the ability to reconcile the receipts to the levy (calculated taxes to be received) and point out areas of deviations or aberrations of revenues between tax years. This analysis can assist a City in budgeting where specific tax revenues may not be recurring or where receipts in one year may be inflated or reduced due to one-time aberrations. The identification of escaping revenue through the use of property tax data has been a targeted focus for HdLCC during the past 15 years. With the reduction of tax revenues Page 1 15 through legislated ERAF, cities, counties, agencies and special districts have been focusing on ways to increase the limited resources already stretched thin. The unsecured roll contains property owners which, when matched with a business license data set can be used to identify escaping revenues. For instance, property leased to businesses in your jurisdiction is taxed to the lessor of the property. We find that frequently, the lessors are not properly registered with a city business license. When notified and properly licensed, these businesses will generate additional revenue for the City. The use of the secured roll will assist in identifying owners of rented residential, commercial, or industrial properties that do not have a business license with the City should one be required. DELINQUENCY RECOVERY AND PREVENTION The City is requesting that the contractor provide additional assistance as necessary to support the City in recovering and preventing tax delinquencies. Santa Ana is one of 7 cities in Orange County participating in the Teeter Plan. This means that the City is guaranteed receipt of 100% of the taxes billed within the City and have agreed to forego the allocation of penalties and interest receipts on delinquent accounts in order to receive all revenues due each year. There are no delinquencies to be monitored. COMBINED GEO/GIS BASED REVENUE INFORMATION APPLICATION The City has asked that this database include Documentary Stamp Tax DTT/RETT information aggregated by City of Santa Ana assessor's parcel number (APN)/situs address. This information is not provided as a data field in the assessor's data available for purchase. While there are secondary data sources that may include this information, the correctness is often questionable. Short of pulling the deed for each transaction, the best source of the information may be the monthly or quarterly report received by the City as a backup to the DTT collection that is allocated. If the purpose of this request is to audit the revenue allocated as collected in sales transactions, our experience is that many counties will not make a change or a redistribution of an error involving a short collection without the escrow or title company returning to their client, collecting the correct amount and re -filing the deed for the sale transaction. If the City provides the Page 1 16 DTT collection by parcel number, a data point in the software can be made available to include the DTT collection amount beginning with the 2020 calendar year sales. The Property Tax Web -based software will not include the business name, business license number or CDTFA permit information. This response to this proposal for property tax services does not include these additional revenue services and HdLCC does not have access to this data for inclusion in the Property Tax geographically based revenue information application. LEGISLATION MONITORING HdLCC will monitor and report on issues related to property tax legislation and coordinate with City's staff in connection with passed and potential property tax legislation and regulations and the impact this legislation may have on City or Successor Agency revenue patterns. Any coordination required with City's state and federal lobbyists in connection for legislation/regulation relating to City's property tax revenue sources will be considered. 3. SECURED AND UNSECURED PROPERTY TAX — ADDITIONAL REQUIREMENTS a. GENERAL STRATEGY —See Section D 1 & 2 pages 10-11 b. OBJECTIVES AND METHODOLOGY — See Section D 3 & 4 pages 11- 13 c. PROPERTY TAX REPORTING SERVICES We currently have over 200 unique reports available that have been designed to help inform our clients and assist them in explaining and illustrating trends and concepts to other staff, City Council and the public. HdLCC will provide the following reports based on the 2020-21 lien date rolls and will provide the reports annually, quarterly or monthly as appropriate. Reports are also available from prior years if needed. These reports are available in pdf, Microsoft Word and Excel formats for use in staff presentations. Page 1 17 Reports in the portfolio of deliverables include but are not limited to: • City/Agency Roll Summary Graph — 5 year history Top 40 Net Taxable Change History — summary • Top 40 Value Change Listing — detailed history • Category Summary Year to Year Growth- 2 year comparison Transfer of Ownership Summary • Transfer of Ownership Listing • Negative Value Change Parcels Median/Average Sales Price of Property Sales • Comparison of Peak Sale Price to Current Sale Price Proposition 8 Historical Reductions & Potential Restorations • City/Agency Roll Summary • Tax Dollar Breakdown Graph Top Secured/Unsecured Property Owner/Taxpayer Summary Reports Top 10, 25, 50, & 100 available • Use Category Summary Revenue Calculation for City, Special Districts, Successor Agency • Historical Revenue Reports 10, 20, 30 years • General Fund Revenue Forecast Spreadsheet, General Fund and Special Districts 1-year • 5 Year Property Tax Revenue Projection Residual Revenue Spreadsheet, Successor Agency • Non -Residential New Construction- Gann Limit -Proposition 111 Bank Owned Property Listing d. QUARTERLY REPORTING The City is requesting a quarterly reporting on the city's secured and unsecured property tax revenues and properties/businesses generating those revenues. Unlike sales tax data which is released quarterly, secured and unsecured property values are set annually, released once a year, and do not change until the next lien date. The data purchased from Orange County includes the owner of property and not necessarily the Business involved at the location. An unsecured record may include a business name and a secured owner mmay include a business name if the business owns and occupies that location where business personal property is also located. More commonly an owner of a commercial secured parcel is not the business located at the situs where the parcel is located. The quarterly reports provided by HdLCC include updates relating to appeal filings, transfers of ownership within the city and other cities in the county and trending Page 1 18 reports related to all sales transactions and the median and average sale prices being reported for single family residential properties. The Orange County Property Tax Ledger, available online, has the most up to date information relative to the full allocation scheduled to be distributed to the City, the year to date allocation and the amount un-distributed. We will work with City staff on the use of this resource to anticipate the receipts to be received in comparison to what was budgeted. HdLCC also performs receipt to levy reviews upon request. Unlike sales taxes, Property Tax receipts are not allocated quarterly, but monthly and in some months may be allocated more than once. The data driving those revenues is released in July for the property tax revenue that the City begins to receive in August each year. Any city defined geographic subset of data, can be developed in the Web -based property tax data application to include current and historical information and be available to users. These "Geos" can either be created by HdLCC or by any user of the property tax data application. The data can also be exported as needed by users. e. PROPERTY TAX APPLICATION The HdLCC web -based software application provides clients with a user-friendly tool to access the City's property tax data. HdLCC provides monthly updates to reflect changes in ownership and deed recordings. Assessment appeals data is updated quarterly. As modifications and enhancements are made to the program, clients receive the enhanced version of the software at no additional cost. The City will be granted a 'site license" for the application, which does not limit the number of users. The software can be used to access secured, unsecured, cross reference, possessory interest, mineral rights and SBE non -operating unitary tax rolls. Unsecured assessments are linked to the corresponding secured parcels where parcel numbers match. This allows users to see all property tax records at a particular location. Geo areas as defined by the City can be created in the database by City staff or, upon supplying maps with the boundary area of each requested geo defined, will be created Page 1 19 by HdLCC staff and are included in the cost of this proposal. Additional areas can be created at no cost as they become necessary. Property transfer information is updated monthly, and the prior sales transactions are stored with each record for reference. Filtering is available for Pre -Prop 13 owned properties, non -owner occupied properties (absentee owners), specific focused uses, targeted values, and selection of various other property characteristics. The database can be sorted by parcel number, owner, situs address, county use code designation and tax rate area. Data can be exported from the database to Excel, CSV, Text or Html to allow for further analysis through an easy to use export feature. Custom exports are also available to link or integrate with city building or code enforcement products. The City staff will be able to extract data from this system identifying non -owner occupied absentee commercial and residential property, owner transfers (in common formats; e.g. Access, Excel, etc.) at minimum quarterly but not to exceed monthly as mutually agreed. Information fields required in report extract: i. Field 1 — Property Address ii. Field 2 — Parcel Number (APN) iii. Field 3 — 1st Owner Name iv. Field 4 — 1st Owner Address v. Field 5 — 2nd Owner Name vi. Field 6 — 2nd Owner Address vii. Field 7 — Owner mailing address viii. Field 8 — Sale/Transfer Date ix. Field 9 — Absentee Owner (Y/N) x. Field 10 — Use Code xi. Field 11 - Property Type xii. Field 12 — Number of Units xiii. Field 13 —Year Built xiv. Field 14 —Square Feet xv. Field 15 — Lot Square Feet xvi. Field 16 —Last Buyer xvii. Field 17 —Last Seller xviii. Field 18 —Last Transfer Date xix. Field 19 — Previous Buyer xx. Field 20 — Previous Seller xxi. Field 21 — Previous Transfer Date Page 120 Training will be provided annually at no additional cost to the client and HdLCC is available to answer questions, provide phone assistance or troubleshoot issues that arise between scheduled training events. Screen Capture of HdLCC Web based Property Tax Software Map View X + v u hdps://Pmptaz,,icicc.info/4/searcWd5ac74f{map?asmLkey=CA3D202osuo2-221-52 �` t% Lr' ••• Ea A— ID#/Owner/ Location ... Q List Details Map Sales Search Results n Roaas _ ' _ - - - MAINPLACESHOPPINGTO.. 280014 MAIN RP ESSE( SKYLINE HOL. 9 MACARTHUR PL BRE OC GRIFFIN LLC 5 HUTTON CEMRE DR MAIN PLACE SHOPPIN17M 2900 N MMN ST 1851E FIRSTSTREET... 1851 E 1STST BANC OF CALIFORNIA N.- 3 MACARTHUR PL MACARTHUR TAI OW LLC 2 MACARTHUR PL BRE-FMCA LLC 31 E MAC ARTHUR CRES THE MARKE AT SOUTH C-- 190 E MACARTHUR BLVD CF ALPHA AND COLT PR.. 1801 E SAINT AN DREW .. TUSTIN AVENUE APARTM.- 2424 N TUSHN AVE 1OHNSON AND JOHNSON.. ADAGIO 366 LLC 3259 S MAIN ST BOYD SANTA ANA LLC 1750 E 4TH ST SOLARE APARTMENTS SA.. 2111 W 17TH ST 515 DYER PROPERTY OW... 515 E DYER RD UNIT A DRAWBRIDGE PAGFIC C.. AG -OW 1 MAC OWNER LP 1 MACARTHUR PL I AND 64 HUTTON LLC 4 HUTrON CENTRE DR a First <Previous Next) ParceI:002-221-52 Details G2 Owner: M41NPLACE SHOPPINCTOWN LLC Gr Locatian: 2800 N MAIN Agency: Santa Ana CRA Domtow 72-73 & 74-7.,. Cod.. f2043 Category: Commercial IRA: 11054 Net AV: $148,504,962 14n1r- io f. SUCCESSOR AGENCY SERVICES ® 2020-21 Entire City Of Santa Ana T Other Filters U Base Year Value/RDA Audit request Redevelopment was dissolved in California as of February 1, 2012. The City RFP requests the provision of the base year values by tax rate areas for all redevelopment project areas; this will be provided. The current Successor Agency scope of services has become a function of estimating revenues available and verifying county calculations and distributions. Page 121 Successor Agency Services including but not limited to: Tax increment projections for each former Project Area • Cash flow estimates for the Successor Agency by Project Area • Assistance in providing property tax information for the taxing agencies receiving property tax revenues from former Project Areas Estimates of property tax revenues to be received by the taxing entities from former Project Areas Provide property tax information to the Oversight Board at the direction of the Successor Agency • Monitor the County distribution of Redevelopment Property Tax Trust Fund (RPTTF) revenues, tax -sharing amounts to the City and taxing entities of the former redevelopment agency and allocation of residual revenues • Coordinate with the Auditor -Controller the relationship between the tax -sharing, debt service and other obligations of former redevelopment agency • Prepare, as needed, an assessment of resources available to the Successor Agency to meet the long term obligations of the former redevelopment agency including bonded indebtedness, SERAF/ERAF loan repayment and City loan repayment. Prior to their dissolution, redevelopment agencies were the major beneficiaries of the $80 million HdLCC audit revenue recovered because most of the corrections involved the miscoding of parcels in a city's general fund that belonged in a redevelopment project area, and because all of the tax increment revenue went to the former redevelopment agency. Recoveries for successor agencies offer limited advantages to their cities. Audit recoveries provide the successor agency additional revenue to wind down their obligations more quickly and may add to the residual distribution for all the taxing entities in project areas. The City, like the other taxing entities, would receive its share (approximately 20% for Santa Ana) of any residual revenue payments after Redevelopment Obligation Payments (ROPS) have been satisfied. School districts would not benefit at all from audit corrections since any additional residual payments would serve to reduce their State ADA payments. Page 122 Given these circumstances most cities and successor agencies do not opt for property tax audits of former redevelopment project areas. For cities there are opportunities to capture property tax revenue incorrectly going to jurisdictions outside the city as well as former redevelopment project areas. Under these circumstances our audit services are provided on a contingency basis as described below. For successor agencies the audits will be performed as Additional Services with the timing and manner of payment to be determined upon authorization to proceed. g. REVIEW OF COMPLETED NEW CONSTRUCTION Upon the City providing completed new construction notices for taxable events over a value threshold agreed to by the City and HdLCC, the permits will be aligned with the appropriate parcels to track new construction activity after the release of subsequent tax rolls. New construction that results in the issuance of supplemental tax bills for additional taxes being due are all pooled countywide and the City of Santa Ana receives its proportionate share of the revenues collected from all cities based on this percentage for General Fund revenue allocation. The following year when the parcel is enrolled with the additional value, the revenues flow to the City where the parcel resides. The reported information may be used to prepare Prop 4 and 111 State Appropriations Limit calculations. The City may also choose to use HdLCC's "Non -Residential New Construction Report" for this purpose. 4 ANALYSIS AND IDENTIFICATION OF MISALLOCATION ERRORS See pages 14-16 B. RELATED SERVICES ANALYSIS AND IDENTIFICATION OF MISALLOCATIONS 5. CAFR STATISTICAL REPORTING PACKAGE The HdLCC CAFR Package containing the following reports will be supplied to the City annually prior to the end of September: • Use Category Summary for the fiscal year of the CAFR Page 123 • Property Tax Dollar Breakdown • Roll Summary for current fiscal year • Net taxable assessed value for last ten (10) fiscal years • Assessed value of taxable property: secured, unsecured and no -unitary for last ten fiscal years • Assessed value of taxable property by category for last ten (10) fiscal years • Top ten property tax payers for current fiscal year • Top ten property tax payers ten (10) fiscal years ago • Direct and overlapping property tax rates for last ten (10) fiscal years • Demographic and economic statistics for last ten (10) calendar years • Single family residential sales value history • Direct and overlapping bonded debt report 6. ON -GOING CONSULTATION During the term of the contract HdLCC will serve as the City of Santa Ana's resource staff on questions relating to property tax and assist in estimating current year property tax revenues for both the general fund and former redevelopment project areas (Successor Agency). On -going consultation would include, but not be limited to, inquiries resolved through use of the CITY's database. 7. SUPPLEMENTAL SECURED PROPERTY TAX SERVICES = DIRECT ASSESSMENTS SEVERABLE RESPONSE The City is requesting that "during the term of the Agreement, successful Proposer shall analyze City owned property parcels within the City with regard to all direct assessments (direct assessments consist of non -valuation charges on property tax statements) to determine whether a reduction in one or more direct assessment charges is feasible and will result in a refund recovery of amounts over -assessed and previously paid. Based on state laws and local ordinances that govern the direct assessment agencies, the successful Proposer will analyze the methodologies employed by various taxing agencies to collect data related to imposing direct assessments to ensure that they are correct and Page 124 to assist the City in limiting its future direct assessment charges to the minimum allowable." In the 2020-21 tax year there were 557 properties that are owned by either the City of Santa Ana or the Community Redevelopment Agency. 106 of these parcels were levied a special assessment by the Orange County Sanitation District. According to the enabling Ordinance No. OCSD-49 adopted by this District; it is appropriate to charge government owners this levy. No other agencies levied any direct assessments on government owned properties identified n 2020-21. Whether or not the placement of the levy has been calculated correctly may be another issue. There were also 13 properties that were purchased by the City of Santa Ana in 2019 which had tax bills issued in 2019-20 to the former owners before the sale that may have been handled as a part of the escrow process. The City may have had these bills cancelled after the purchase or may have paid the balance due on the tax bills as part of the negotiated sale agreement. Many of the taxed 106 parcels include city -owned parks, city buildings and facilities that are using the sewer system and were probably approved at some point in the past to be connected to the sewerage system. Vacant properties are not taxed. However, there are currently levies being placed on unimproved property which may need to be reclassified as "Vacant" in the assessor's data. There is also supposed to be a fraction/percentage applied to government owned property but the contractor placing the levy appears to be charging 100% of the SFR rate instead of the percent outlined in the Ordinance. HdLCC feels there is certainly a potential for errors in the enrollment of the levies on the 106 parcels, but the potential recovery is not a large number in a single year. Ordinance No. OCSD-49 does have a provision for application and granting of refunds in accordance with RTC Sections 5096 and 5097 which provide for errors in calculation and collection of levies. There is a provision in Section 5097 for collection of levies paid in error if a claim is made within four (4) years of the payment charged in error. There is also provision in RTC Section 2635 that requires the tax collector to notify the taxpayer if the amount charged exceeds the amount due by more than $10. This task, if HdLCC is engaged to perform this review, will be provided on a time and materials basis. Whether the tax rolls are purchased, or staff review each of the taxed Page 125 government owned properties 100-125 depending on the tax year reviewed, this is a labor intensive project. We will bid a base fee for this project with a not to exceed amount however reserve the right to meet with City Staff if the project costs exceed this amount. GEOGRAPHICALLY BASED REVENUE INFORMATION APPLICATION — ADDITIONAL REQUIREMENTS See the response to COMBINED GEO/GIS BASED REVENUE INFORMATION APPLICATION on page 16 and Property Tax Application on page 19 Page 126 F-1 CLIENT REFERENCES Cylli4ghdii4ii4z]40Ly4liL+].]ul ATTACH ME NT 5 Using the following format, please provide at five 5 client references for the services that you may be supplying. Name Hd L Coren & Cone Contact Name: Paula Cone Email: atone@fidlccpropertytax.com Name of Organization: City of Long Beach Phone: 562 570-5478 Address: 411 W Ocean Blvd. Long Beach, CA 90802 Agreement Ma nag er:Cera ldine Alejo Email:geraldine.alejo@longbeach.gov Service Dates: 1995 - present Summary of Work Organization Engaged In: Property Tax Audit, information and management services, software use, budget forecasting, data provision, special project work and receipts to levy analysis, annual report review with staff. Amount of Agreement: $18,750 + 25010 of audit recovery Term of Agreement 5 years Number of Client Staff Engaged: 11 Number of Locations 1 C. TYPES OF SERVICES PROVIDED Indicate services that were provided: Property tax audit and information services including annual secured and unsecured audits, access tot the HdLCC Property Tax Web Application, revenue forecasting, reports, ana ytical sery res a d ^1^^;119 cgr+suJtgtae^ City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Flaae -,? Getcher 1. 2020 Page 127 ATTACHMENT 5 CLIENT REFERENCE FORM Using the following format, please provide at five 5 client references for the services that you may be supplying. Name HdL Coren & Cone Contact Name: Paula Cone Email: pcone@hdlccpropertytax.com Name of Organization: _City of Irvine Phone: 949 724-6035 Address: 1 Civic Center Plaza, Irvine, CA 92606 Agreement Manager- Barbara Arenado barenado@cityofirvine.org Email: Service Dates: 2006 - present Summary of Work Organization Engaged In: Property Tax Audit, information and management services, software use, budget forecasting, data provision, special project work and receipts to levy analysis, annual report review with staff. Amount of Agreement: $22,500 per year Number of Client Staff Engaged: 11 Term of Ag reement 5 years Number of Locations 1 C. TYPES OF SERVICES PROVIDED Indicate services that were provided: Property tax audit and information services including annual secured and unsecured audits, access tot the HdLCC Property Tax Web Application, revenue forecasting, reports, analytical sery res a GI ^1^^;119 GQRSIJJt3tae^ City of Santa Ana — Revenue Audding, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 22 Gelober 1. 2020 Page 128 ATTACH MENT 5 CLIENT REFERENCE FORM Using the following format, please provide at five 5 client references for the services that you may be supplying. Name Hd L Coren & Cone Contact Name: Paula Cone Email: pcone@hdlccpropertytax.com Name of Organization: City of Huntington Beach Phone: 714 536-5511 Address: 2000 Main Street, Huntington Beach, CA 92648 Agreement Manager:aahle Buiosan Email: dbulosan@surfcity-hb.org Service dates: 1991- present Summary of Work Organization Engaged In: Property Tax Audit, information and management services, software use, budget forecasting, data provision, special project work and receipts to levy analysis, annual report review with staff. Amount of Agreement: $22,500 +$5,000 NTE audit recom of Agreement 5 years Number of Client Staff Engaged: 11 Number of Locations 1 PROVIDEDC. TYPES OF SERVICES Indicate services that were provided: Property tax audit and information services including annual secured and unsecured audits, access tot the HdLCC Property Tax Web Application, revenue forecasting, reports, analytical ,nrviEes a d 01190iRg GQR5urt3tae^ City of Santa Ana — Revenue Audding, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 22 Getcher 1. 2020 Page 129 ATTACHMENT 5 CLIENT REFERENCE FORM Using the following format, please provide at five 5 client references for the services that you may be supplying. Name Hd L Coren & Cone Contact Name: Paula Cone Email: pcone@hdlccpropertytax.com Name of Organization: City of Santa Clarita Phone: 661 259-2489 Address: 23920 Valencia Slve #300 Santa Clarita, CA 91355 Agreement Manager.Darren Hernandez dhernandezgsanta-clarita.com Email: Service dates: 2008- present Summary of Work Organization Engaged In: Property Tax Audit, information and management services, software use, budget forecasting, data provision, special project work and receipts to levv analvsis. annual report review with staff. Amount of Agreement: $22,250 + 50loof audit recovery Term of Agreement 5 years Number of Client Staff Engaged: 11 Number of Locations 1 Indicate services that were provided: Property tax audit and information services including annual secured and unsecured audits, access tot the HdLCC Property Tax Web Application, revenue forecasting, reports, ana ytical services a d ^1^^;IR9 conr-11tatogn City of Santa Ana — Revenue Audding, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 22 Getcher 1, 2020 Page 130 ATTACHMENT 5 CLIENT REFERENCE FORM Using the following format, please provide at five 5 client references for the services that you may be supplying. Name Hd L Coren & Cone Contact Name: Paula Cone Email: pcone@hdlccpropertytax.com Name of Organization: City of Pasadena Phone: 626 744-4350 Address: 100 N. Garfield Avenue, Pasadena CA 91109 Agreement Manager. Matthew Hawkesworth mhaw kesworth@cityofpasadena. net Email: Service dates: 2017 - present Summary of Work Organization Engaged In: Property Tax Audit, information and management services, software use, budget forecasting, data provision, special project work and receipts to levv analvsis. annual report review with staff. Amount of Agreement: $21,250 +25% of audit recovery Term of Agreement 5 years Number of Client Staff Engaged: 11 Number of Locations 1 Indicate services that were provided: Property tax audit and information services including annual secured and unsecured audits, access tot the HdLCC Property Tax Web Application, revenue forecasting, reports, ana ytical services a d ^1^^;IR9 conr-11tatogn City of Santa Ana — Revenue Audding, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 22 Getcher 1, 2020 Page 131 F-2 Client List Client Year Range(s) of Service Contact Phone CITY OF ADELANTO 2004-Present Ward Komers (760) 246-2300 CITY OF AGOURA HILLS 1991-Present Christy Pinuelas (818) 597-7319 CITY OF ALAMEDA 2009-Present Jennifer Tell (510) 747-4855 CITY OF ALHAMBRA 1991-Present Dean Johnson (626) 570-5017 CITY OF ALISO VIEJO 2008-Present Gina Tharani (949) 425-2520 CITY OF AMERICAN CANYON 2007-Present Susan Presto (707) 647-4362 ANTELOPE VALLEY E KERN WATER 2016-Present Teresa Yates (661) 943-3201 CITY OF ARCATA 1999-Present Ondrea Starzhevskiy (707) 825-2120 TOWN OF ATHERTON 2012-Present Robert Barron (650) 688-6528 CITY OF AVALON 2014-Present Matthew Baker (310) 510-0220 CITY OF AZUSA 1993-Present Talika Johnson (626) 812-5203 CITY OF BALDWIN PARK 1994-Present Rose Tam (626) 960-4011 CITY OF BARSTOW 1991-Present Cindy Prothro (760) 256-3531 BARSTOW FIRE PROTECTION DISTRICT 2013-Present Cindy Prothro (760) 256-3531 CITY OF BEAUMONT 1997-Present Jeff Mohlenkamp (951) 769-8520 CITY OF BELL GARDENS 1993-Present Tony Rainey (562) 806-7700 CITY OF BELLFLOWER 1995-Present Tae Rhee (562) 804-1424 BELLFLOWER SUCCESSOR AGENCY 1995-Present Tae Rhee (562) 804-1424 BELMONT 2016-Present Thomas Fil (650) 595-7435 CITY OF BENICIA 1993-Present Cindy Mosser (707) 746-4217 CITY OF BEVERLY HILLS 2013-Present Jeff Muir (310) 285-2447 CITY OF BIG BEAR LAKE 2007-Present Kelly Ent (909) 866-5491 CITY OF BLYTHE 2009-Present Christa Elms (760) 922-6161 CITY OF BRENTWOOD 1997-Present Kerry Breen (925) 516-5436 CITY OF BUELLTON 2000-Present Shannel Zamora (805) 688-5177 CITY OF BUENA PARK 1998-Present Sung Hyun (714) 562-3713 CITY OF BURBANK 1992-Present Cindy Giraldo (818) 238-5500 CITY OF CALABASAS 1994-Present Ron Ahlers (818) 224-1610 CITY OF CALEXICO 2015-Present Karla Lobatos (760) 768-2135 CITY OF CALISTOGA 2001-Present Gloria Leon (707) 942-2803 CITY OF CAMARILLO 2008-Present Mark Uribe (805) 388-5358 CITY OF CARSON 1992-Present Tarik Rahmani (310) 830-7600 CITY OF CATHEDRAL CITY 1997-Present Tami Scott (760) 770-0354 CITY OF CHICO 1994-Present Chris Constantin (530) 896-7301 CITY OF CHINO 1991-Present Robert Burns (909) 334-3341 CHINO VALLEY INDEPENDENT FIRE DISTRICT 1996-2001; 2009- Present Steve Heide (909) 902-5260 CITY OF CITRUS HEIGHTS 1997-Present Ronda Rivera (916) 727-4712 CITY OF CLAREMONT 1995-Present Adam Pirrie (909) 399-5460 COACHELLA VALLEY WATER DISTRICT 2013-Present Jeff Kiehl (760) 398-2661 CITY OF COALINGA March 2020 Jasmin Bains (559) 935-1531 Page 132 CITY OF COLTON 2000-Present Stacey Dabbs (909) 370-5039 CITY OF COLUSA 2017-Present Toni Benson (530) 458-4740 CITY OF COMMERCE 1994-Present Vilko Domic (323) 838-4266 CITY OF CONCORD 2009-Present Karan Reid (925) 671-3192 CITY OF CORONADO 2015-Present Emad Gewaily (619) 522-7300 CITY OF COSTA MESA 2019-Present Jennifer King (714) 754-5048 CITY OF COTATI 2001-2002; 2015- Present Angela Courter (707) 665-4236 CITY OF COVINA 1993-Present Anita Agramonte (626) 384-5509 CITY OF CUDAHY 1995-Present Steven Dobrenen (323) 773-5143 CITY OF CULVER CITY 2001-Present Onyx Jones (310) 253-5889 CITY OF CUPERTINO 2017-Present Mary Redwine (408) 777-3267 CITY OF CYPRESS 2019-Present Donna Mullally (714) 229-6709 CITY OF DANA POINT May 2020 Jaimie To (949) 248-3514 TOWN OF DANVILLE 2004-Present Lani Ha (925) 314-3358 CITY OF DESERT HOT SPRINGS 2008-Present Geoffrey Buchheim (760) 329-6411 CITY OF DIAMOND BAR 2015-Present Dianna Honeywell (909) 839-7051 CITY OF DIXON 2013-Present Kate Zawadzki (707) 678-7000 CITY OF DOWNEY 1995-Present Anil Gandhy (562) 904-7265 CITY OF DUBLIN 1995-Present Colleen Tribby (925) 833-6654 CITY OF EASTVALE 2013-Present Amanda Wells (951) 361-0900 CITY OF EL CERRITO 2010-Present Mark Rasiah (510) 215-4312 CITY OF EL MONTE 2018-Present Bruce Foltz (626) 580-2026 CITY OF EL SEGUNDO 1997-Present Joe Lillio (310) 524-2315 CITY OF ENCINITAS 1997-Present Teresa McBroome (760) 633-2600 CITY OF EUREKA 1999-Present Lane Millar (707) 441-4379 CITY OF FAIRFIELD 1994-Present Emily Combs (707) 428-7629 CITY OF FONTANA 1995-Present Lisa Strong (909) 350-7671 CITY OF FORTUNA 1999-Present Aaron Felmlee (707) 725-1402 CITY OF FOUNTAIN VALLEY 1998-Present David Faraone (714) 593-4400 CITY OF FREMONT 1997-Present David Persselin (510) 284-4000 CITY OF FULLERTON 2010-Present Claire Moynihan (714) 738-3133 CITY OF GALT September 2020 Claire Tyson (209) 366-7150 CITY OF GARDEN GROVE 1998-Present Patricia Song (714) 741-5087 CITY OF GLENDALE 1993-Present Michele Flynn (818) 548-4094 CITY OF GLENDORA 1995-Present June Overholt (626) 914-8200 CITY OF GOLETA 2014-Present Luke Rioux (805) 562-5508 CITY OF GONZALES 2007-Present Rene Mendez (831) 675-5000 CITY OF GRAND TERRACE 2010-2014; 2017- Present Cynthia Fortune (909) 824-6621 CITY OF GREENFIELD 2008-Present Ana Tayros (831) 674-5591 CITY OF HAWAIIAN GARDENS 2006-Present Linda Hollinsworth (562) 420-2641 CITY OF HAWTHORNE 2017-Present Felice Lopez (310) 349-2923 CITY OF HAYWARD 2015-Present Dustin Claussen (510) 583-4000 Page 133 CITY OF HEMET 1995-2014; 2016- Present Lorena Rocha (951) 765-2300 CITY OF HERCULES 2014-Present David Biggs (510) 799-8200 CITY OF HERMOSA BEACH 1999-Present Viki Copeland (310) 318-0226 CITY OF HESPERIA 2014-Present Anne Duke (760) 947-1829 CITY OF HOLTVILLE 2011-Present Nick Wells (760) 356-2912 CITY OF HUNTINGTON BEACH 1991-Present Dahle Bulosan (714) 536-5511 CITY OF HUNTINGTON PARK 1991-Present Nita McKay (323) 584-6237 CITY OF HURON 2009-Present Jack Castro (559) 945-2241 CITY OF IMPERIAL 2006-Present Laura Gutierrez (760) 355-4373 IMPERIAL BEACH SUCCESSOR AGENCY 2004-Present Erika Cortez (619) 423-8617 CITY OF INDIO 1992-Present Rob Rockwell (760) 391-4029 CITY OF INDUSTRY 1991-Present Yamini Pathak (626) 333-4676 CITY OF INGLEWOOD 1992-Present Sharon Koike (310) 412-5301 CITY OF IRVINE 2007-Present Barbara Arenado (949) 724-6255 IRWINDALE COMMUNITY REDEV AGENCY 1995-Present Eva Carreon (626) 430-2221 CITY OF JURUPA VALLEY 2014-Present Alan Kreimeier (951) 332-6464 CITY OF KING CITY 1997-Present Mike Howard (831) 386-5925 CITY OF LA HABRA 1998-Present Mel Shannon (562) 905-9732 CITY OF LA HABRA HEIGHTS 2008-Present Angie Martinez (562) 694-6302 CITY OF LA MESA 2018-Present Sarah Waller -Bullock (619) 667-1122 CITY OF LA MIRADA 2002-Present Anne Haraksin (562) 943-0131 CITY OF LA PALMA 1998-Present Conal McNamara (714) 690-3323 CITY OF LA PUENTE 2010-Present Troy Grunklee (626) 855-1500 CITY OF LA QUINTA 2017-Present Karla Romero (760) 777-7073 CITY OF LA VERNE 1991-Present Mark Alvarado (909) 596-8752 CITY OF LAFAYETTE 2017-Present Jennifer Wakeman (925) 299-3213 CITY OF LAGUNA HILLS 2019-Present Janice Reyes (949) 707-2623 CITY OF LAKE ELSINORE 2007-Present Jason Simpson (951) 674-3124 CITY OF LAKE FOREST 1992-2008; 2013- Present Keith Neves (949) 461-3431 CITY OF LAKEWOOD 1993-Present Jose Gomez (562) 866-9771 CITY OF LANCASTER 2019-Present George Harris (661) 723-6238 CITY OF LATHROP 2016-Present Cari James (209) 941-7333 CITY OF LEMON GROVE 1996-Present Molly Brennan (619) 825-3803 CITY OF LIVE OAK 2011-Present Joe Aguilar (530) 695-2112 CITY OF LIVERMORE 1992-Present Doug Alessio (925) 960-4000 CITY OF LIVINGSTON 2007-Present Vanessa Portillo (209) 394-8041 CITY OF LOMPOC 2018-Present Dean Albro (805) 875-8274 CITY OF LONG BEACH 2O01-Present Geraldine Alejo (562) 570-5478 CITY OF LOS ALAMITOS 2005-Present Craig Koehler (562) 431-3538 CITY OF LOS ALTOS 2014-Present Sharif Etman (650) 947-2700 TOWN OF LOS ALTOS HILLS 2004-Present Sarina Revillar (650) 947-2512 CITY OF MANHATTAN BEACH 1996-Present Steve Charelian (310) 802-5552 Page 134 CITY OF MANTECA May 2020 Lisa Blackmon (209) 239-8000 CITY OF MARTINEZ 2009-Present David Glasser (925) 372-3500 CITY OF MARYSVILLE 2015-Present Jennifer Styczynski (530) 749-3932 CITY OF MAYWOOD 2016-Present Jennifer Vasquez (323) 562-5000 CITY OF MENIFEE 2011-Present Wendy Preece (951) 723-3714 CITY OF MENLO PARK 2016-Present Dan Jacobson (650) 330-6649 CITY OF MILPITAS 2019-Present Walter Rossmann (408) 586-3125 CITY OF MISSION VIEJO 1995-Present Cheryl Dyas (949) 470-3059 MISSION VIEJO SUCCESSOR AGENCY 2001-Present Cheryl Dyas (949) 470-3059 MOJAVE WATER AGENCY 2011-Present Kathy Cortner (760) 946-7054 CITY OF MONROVIA 1992-Present Buffy Bullis (626) 932-5510 CITY OF MONTCLAIR 1991-Present Marilyn Staats (909) 625-9412 CITY OF MONTEBELLO 1991-Present Michael Solorza (323) 887-1412 CITY OF MONTEREY PARK 1993-Present Joe Tanner (626) 307-1349 CITY OF MOORPARK 1995-Present Kambiz Borhani (805) 517-6249 CITY OF MORENO VALLEY 2002-Present Brooke McKinney (951) 413-3077 MOULTON NIGUEL WATER DISTRICT 2011-Present Drew Atwater (949) 448-0404 CITY OF MOUNTAIN VIEW 1995-Present Ann Trinh (650) 903-6011 CITY OF NAPA April 2020 Bret Prebula (707) 257-9510 CITY OF NATIONAL CITY 1998-Present Mark Roberts (619) 336-4330 CITY OF NEWARK February 2020 Krysten Lee (510) 578-4288 CITY OF NORCO 1994-Present Lisette Free (951) 270-5650 CITY OF NORWALK 1996-Present Jana Stuard (562) 929-5750 CITY OF OAKLAND 1994-Present Margaret O'Brien (510) 238-3301 CITY OF OCEANSIDE 2008-Present Jane McPherson (760) 435-4500 CITY OF ONTARIO March 2020 Armen Harkalyan (909) 395-2355 CITY OF ORANGE 1999-Present Will Kolbow (714) 744-5500 CITY OF OXNARD 2005-2006; 2012-2013; 2016 Beth Vo (805) 385-7472 OXNARD COMMUNITY DEVELOPMENT COMMISSION 1999-Present Ashley Golden (805) 385-7478 CITY OF PACIFICA 2019-Present Kevin Woodhouse (650) 738-7401 PALMDALE ECONOMIC DEVELOPMENT 1993-Present Keith Kang (661) 267-5429 CITY OF PALO ALTO March 2020 Tarun Narayan (650) 329-2362 CITY OF PALOS VERDES ESTATES 1997-Present Jim Walker (310) 750-9810 CITY OF PARAMOUNT 1991-Present Karina Lam (562) 220-2000 CITY OF PARLIER 2015-Present Kristi Miller (559) 646-3545 CITY OF PASADENA 2016-Present Matt Hawkesworth (626) 744-4355 CITY OF PASO ROBLES 2001-Present Marlaine Sanders (805) 237-7232 PASO ROBLES SUCCESSOR AGENCY 2001-Present Marlaine Sanders (805) 237-7232 CITY OF PICO RIVERA 1994-Present Angelina Garcia (562) 801-4391 CITY OF PINOLE 1999-Present Genie Rocha (510) 724-9823 CITY OF PISMO BEACH 2O07-Present Susan West -Jones (805) 773-7012 CITY OF PLACENTIA 2003-Present Jessica Brown (714) 993-8229 Page 135 PLEASANT HILL SUCCESSOR AGENCY 2008-Present Mary McCarthy (925) 671-5270 CITY OF PLEASANTON 1997-Present Mary McCarthy (925) 671-5270 CITY OF POMONA 2019-Present Jane Rich (909) 620-2454 CITY OF PORT HUENEME 2018-Present Ken McDonald (805) 986-6501 CITY OF RANCHO CORDOVA 2016-Present Kim Juran- Karageorgiou (916) 851-8731 CITY OF RANCHO CUCAMONGA 2000-Present Tamara Layne (909) 477-2700 CITY OF RANCHO MIRAGE 1998-Present Kofi Antobam (760) 324-4511 CITY OF RANCHO PALOS VERDES 2016-Present Trang Nguyen (310) 377-0360 CITY OF RANCHO SANTA MARGARITA 2000-Present Stefanie Turner (949) 635-1800 CITY OF RED BLUFF 2007-Present Sandy Ryan (530) 527-2605 CITY OF REDLANDS 2007-Present Danielle Garcia (909) 798-7507 CITY OF REDONDO BEACH 1992-Present Marni Ruhland (310) 318-0683 CITY OF RIALTO 1991-Present Bob Chandler (909) 421-7219 CITY OF RIDGECREST 2017-Present Cherie Freese (760) 499-5021 CITY OF RIVERSIDE 2008-Present Edward Enriquez (951) 826-5972 CITY OF ROCKLIN 2005-Present Kim Sarkovich (916) 625-5025 CITY OF ROSEMEAD 2007-Present Tess Anson (626) 569-2122 TOWN OF ROSS 2013-Present Joe Chinn (415) 453-1453 SACRAMENTO METROPOLITAN FIRE DISTRICT 2011-Present Ken Campo (916) 859-4300 TOWN OF SAN ANSELMO 2018-Present Helen Yu -Scott (415) 258-4678 CITY OF SAN BERNARDINO 2010-Present Jim Slobojan (909) 384-5043 CITY OF SAN BRUNO 2019-Present Keith DeMartini (650) 616-7054 CITY OF SAN CARLOS 1993-Present Rebecca Mendenhall (650) 802-4230 CITY OF SAN CLEMENTE 2007-Present Jake Rahn (949) 361-8200 CITY OF SAN DIMAS 1991-Present Steven Valdivia (909) 394-6224 CITY OF SAN FERNANDO 1995-Present Nick Kimball (818) 898-1200 CITY OF SAN GABRIEL 2019-Present Ken Louie (626) 457-4610 SAN GORGONIO PASS WATER AGENCY October 2020 Lance Eckhart (951) 845-2577 CITY OF SAN JACINTO 1991-Present Tom Prill (909) 654-7337 CITY OF SAN MARCOS 2019-Present Lisa Fowler (760) 744-1050 CITY OF SAN MATEO 2010-Present Richard Lee (650) 522-7102 CITY OF SAN PABLO 2009-Present Kelly Sessions (510) 215-3021 CITY OF SAN RAFAEL 1997-Present Nadine Hade (415) 485-3074 SAN RAMON VALLEY FIRE PROTECTION DIST 2014-Present Ken Campo (925) 838-6600 CITY OF SAND CITY 2001-Present Linda Scholink (831) 394-3054 CITY OF SANTA ANA 2017-Present Will Holt (714) 647-5456 CITY OF SANTA CLARA 2017-Present Kenn Lee (408) 615-2200 CITY OF SANTA CLARITA 2008-Present Darren Hernandez (661) 284-1435 CITY OF SANTA CRUZ 2001-Present Kathy Mintz (831) 420-5146 CITY OF SANTA MARIA 2000-Present Mary Harvey (805) 925-0951 CITY OF SANTA MONICA 1997-Present Gigi Decavalles- Hughes (310) 458-8281 Page 136 CITY OF SANTA PAULA 2007-Present Sandy Easley (805) 525-4478 CITY OF SANTEE 2005-Present Tim McDermott (619) 258-4100 CITY OF SAUSALITO 2019-Present Yulia Carter (415) 289-4105 CITY OF SEAL BEACH 1999-Present Alayna Hoang (562) 431-2527 CITY OF SEASIDE 2003-Present Victor Damiani (831) 899-6718 CITY OF SIERRA MADRE 2006-Present Hillary Guirola-Leon (626) 355-7135 CITY OF SIGNAL HILL 1995-Present Sharon del Rosario (562) 989-7379 CITY OF SIMI VALLEY 2007-2012; 2015- Present Joseph Toney (805) 583-6328 CITY OF SOLEDAD 2006-Present Mike Howard (831) 674-SS62 CITY OF SONOMA 2019-Present Jenna Burrows (707) 933-2213 CITY OF SOUTH EL MONTE 2016-Present William Fox (626) 579-6540 CITY OF SOUTH GATE 2005-Present Jackie Acosta (323) 563-9524 CITY OF SOUTH PASADENA 2009-Present Karen Aceves (626) 403-7252 CITY OF STANTON 1995-Present Michelle Bannigan (714) 379-9222 CITY OF STOCKTON 2007-Present Kimberly Trammel (209) 937-8460 CITY OF SUISUN 2015-Present Lakhwinder Deol (707) 421-3215 CITY OF SUNNYVALE 1996-Present Tim Kirby (408) 730-7603 CITY OF TAFT 1993-Present Teresa Binkley (661) 763-1350 CITY OF TEMECULA 1992-Present Jennifer Hennessy (909) 694-6430 CITY OF TEMPLE CITY 1992-Present Susan Paragas (626) 285-2171 CITY OF THOUSAND OAKS 2008-Present Jaime Boscarino (805) 449-2100 CITY OF TORRANCE 2019-Present Sheila Poisson (310) 618-5854 CITY OF TRACY 2017-Present Karin Schnaider (209) 831-6841 CITY OF TUSTIN 2010-Present Sean Tran (714) 573-3078 CITY OF UNION CITY 2009-Present Anita Castillo (510) 675-5334 CITY OF UPLAND 1991-Present Londa Bock -Helms (909) 931-4172 CITY OF VACAVILLE 2000-Present Ken Matsumiya (707) 449-5180 CITY OF VALLEJO 2001-Present Rekha Nayar (707) 648-4527 CITY OF VERNON 1998-Present Scott Williams (323) 583-8811 CITY OF VISTA 1996-Present Mike Sylvia (760) 639-6170 CITY OF WATSONVILLE 2018-Present Cindy Czerwin (831) 768-3471 CITY OF WEST COVINA 1996-Present Robbeyn Bird (626) 939-8463 CITY OF WEST HOLLYWOOD 1991-Present Lorena Quijano (323) 848-6524 CITY OF WEST SACRAMENTO 2019-Present Roberta Raper (916) 617-4509 WESTERN MUNICIPAL WATER DISTRICT 2011-Present Kevin Mascaro (951) 571-7160 CITY OF WESTMINSTER 1994-Present Erin Backs (714) 898-3311 CITY OF WHITTIER 1993-Present Monica Lo (562) 567-9815 CITY OF WINTERS 2019-Present Shelly Gunby (530) 794-6704 CITY OF YORBA LINDA 1995-Present Sophia Leung (714) 961-7142 CITY OF YUBA CITY 1998-Present Robin Bertagna (530) 822-4615 Page 137 F-3 LIST OF TERMINATED AGREEMENTS The following public agencies have terminated their agreements in the last three years. City of Lawndale 14717 Burin Avenue, Lawndale, CA 90260 Marla Pendleton, Finance Director/Treasurer 310-973-3241 Budget restrictions, canceled some contracting services City of Cerritos 18125 Bloomington Avenue, Cerritos, CA 90703 Ryan Carey, Finance Director 562-860-0311 Budget restrictions, canceled some contracting services City of Newport Beach 100 Civic Center Drive, Newport Beach CA 92660 Steven Montano, Deputy Finance Director 949-644-3240 Open RFP Selected another firm Moraga Orinda 125-80 Moraga Way, Moraga CA Fire District Gloriann Sasser, Finance Director 925-258-4509 Became a limited services client City of San Ramon 7000 Bollinger Canyon Road, San Ramon, CA 94583 Candace Daniels, Finance Division Manager 925-973-2515 Budget restrictions, canceled some contracting services Page 138 G Proposer Statement Attachment 2 ATTACHMENT 2 PROPOSERS STATEMENT Proposer understands and agrees that this written RFP (or any part thereof specifically designated and accepted by the City of Santa Ana, (hereinafter City) shall constitute the entire agreement between Proposer and the City only after it has been accepted by the City Council, endorsed by the Clerk of the Council with his/her signature and official seal noting hereon the action of approval of the Council, signed by the Executive Director or his duly authorized agent, and signed by the City Attorney, denoting his approval of the form of this document, and its execution, and when it or an exact copy of it has been either delivered to Proposer or deposited with the United States Postal Service properly addressed to the Proposer with the correct postage affixed thereto. Proposer further agrees that upon delivery (as defined above) of the accepted agreement he/she will furnish City all required bonds and certificate of liability insurance within ten (10) days (excluding Saturdays, Sundays and City's legal holidays), or the funds, check, draft, or Proposer's bond substituted in iieu thereof accompanying this proposal shall become the property of the City and shall be considered as payment of damages due to the delay and other causes suffered by City because of the failure to furnish the necessary bonds and because it is distinctly agreed that the proof of damages actually suffered by City is difficult to ascertain; otherwise said funds, check drafts, or Proposer's bond substituted in lieu thereof shall be returned to the undersigned. Proposer understands that a proposal is required for the entire work, that the estimated quantities set forth in the RFP schedule are solely for the purpose of comparing proposals, and that final compensation under the contract will be based upon the actual quantities of work satisfactorily completed All terms contained in the specifications, the certification of nondiscrimination by contractors, and the required insurance certificates are to be incorporated by reference into this agreement and are made specifically as part of this RFP. Firm/Entity: HdL Coren �& Clone Signed and Printed Name: �? Paine 7 Cone Title: President Date: ' 1.0-29-2020 THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED ` NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and LegislativelState Agency Liaison and Implementation Monitoring Services Request for Proposals Na 20 126 October 1, 2020 Page 19 Page 139 H. Company Information Form Attachment 3 ATTACHMENT 3 COMPANY INFORMATION HdL Caren & Cone COMPANY The Proposer will provide a profile of its organization. The Proposer may attach any additional literature and product brochures. At a minimum, the Proposer shall provide the following information: 1. Year established: 1992 2. Business Organization Name: HdL Coren & Cane 3. Parent Company: N/A 4. Subsidiary Offering Service(s): N/A 5. Office Locations: 120 S. State College Blvd. Suite 200 Brea, California 92821 6. Serving Office for this Project: Brea, California 7. Services Available: Property tax data, analysis, audit, management reports, budget forecasting tools and consultation, property tax web -based software, legislative analysis, staff support and education, and annual meeting to review year to year changes in this revenue sou rce. 8. Total Number of Employees: 11 9. Product and Service History: HdL Caren & Cone has been providing these servivices to local governments since 1992. Currently we are serving more than 250 cities and special districts in California. 10. Number of Employees Focused on the Service Offerings): 9 11. Number of Currently Active Signed Client Agreements: 251 City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20-126 Page 20 October 7. 2020 Page 140 Cost/Bid Proposal Form Attachment 6 ATTACHMENT 6 COST/BID PROPOSAL FORM - RFP No. NOTE 1: Submit and label a separate COST/BID Proposal Form for each proposed source of revenue bid under Section III [Scope of Services and Time of Performance], subsection (A) [Sources of Revenue] and/or for each desired response item bid - numbered (1) through (5) - as described in Section I [Introduction], subsection (A) [Purpose]. In compliance with the Agreement Documents, the undersigned hereby proposes to furnish all required labor, materials, supervision, transportation, equipment, services, taxes and incidentals required for (label) RFP Nn_ 70-1 76 The Work is to be done in strict conformity with the Agreement Documents now on file in the Finance & Management Services Agency, Treasury & Customer Service Division, for the following sum: Property Tax Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services - Cost/Bid Proposal All Fiscal Years below must be bid in order for the quote to be considered responsive except where bidder specifies a future commencement date of performance. Fiscal Year Option 1 Fixed Flat Fee severable Sery ice - 0 i reef Assessments on Govt. Owned Properties Item 7 T&M Option 3 Percentage of Recovered Revenues Option 4 Time and Expenses 1. FY 2020-2021 23,250 30 hrs. @m s175=$5,250 2. FY 2021-2022 23,250 20 hrs. @ $175=$3,500 3. FY 2022-2023 23,250 20 hrs. @ $175=53,500 4. FY 2023-2024 23,250 20 hrs. @ $175=$3,500 5. FY 2024-2025 23,250 20 hrs. en $175=$3,500 Total Cost: NOTE 2: At Proposer's discretion from 1 to 4 Options may be bid in alternative or in combination to one another. PROPOSER'S NAME: HdL Coren & Cone If awarded the Agreement, the undersigned agrees to sign said Agreement and furnish the necessary surety bonds and insurance certificates within thirty (30) days after receipt of the notice of award of Agreement, and to begin work when directed by the City. It is understood that this Cost/Bid Proposal is based upon completion of Work commencing or, the date set forth in the Agreement issued by the City to the Professional Consultant/Vendor. In determining the amount bid by each bidder, the City shall disregard mathematical errors in addition, subtraction, multiplication, and division that appear obvious on the face of the Proposal. When such a mathematical error appears on the face of the Proposal, the City shall [lave the right to correct such error and to compute the total amount bid by said bidder on the basis of the corrected figure a figures. When an item price is required to be set forth in the Proposal, and the total for the item set forth separately does not agree with a figure which is derived by multiplying the item price times the Project Coordinators' estimate of the quantity of work to be performed for said item, the item City of Sanla Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Services Request for Proposals No. 20.126 Page 23 October 1, 2020 Page 141 price shall prevail over the sum set forth as the total for the item unless, in the sale discretion of the City such a procedure would be inconsistent with the policy of the bidding procedure. The total paid for each such item of work stall be based upon the item price and not the total price. . Should the Proposal contain only total price for the item and the item price is omitted, the City shall determine the item price by dividing the total price for the item by the Project Manager's estimate of the estimated quantities of work to be performed as items of work. If the Proposal contains neither the source of revenue price nor the total response item price item, then it shall be deemed incomplete and the Proposal shall be disregarded. The undersigned has examined or is otherwise familiar with the location of the proposed Work and the local conditions at the place where the Work is to be done. The undersigned has checked carefully all of the foregoing figures and understands that the City of Santa Ana will not be responsible for any errors or omissions on the part of the undersigned in making up this Cost/Bid Proposal. The undersigned agrees that all addenda received and acknowledged herein shall become a part of and be included in this Cost/Bid Proposal. This Cost/Bid Proposal includes the following addenda; Addenda # 1 Date _October 12, 2020 Addenda # Date Addenda # Date if the bidder is a corporation, the Cost/Bid Proposal must be executed in the name of the corporation and must be signed by a duly authorized officer of the corporation, If the bidder is a limited liability company, the Cost/Bid Proposal must be executed in the name of the company and must be signed by a duly authorized managing member of the company. if the bidder is a partnership or co -partnership, the Cost/Bid Proposal must be executed in the name of the partnership / co -partnership and one of the partners / co-partners must subscribe their signature thereto as the authorized representative of the partnership or co -partnership. if the bidder is a joint venture, the Cost/Sid Proposal trust be executed in the name of the joint venture and must be signed by a duly authorized representative of the joint venture. PROPOSER. HdL Corers & Cone Signature Date 10/28/2020 Print Name Paula 3 Cone Title President Address t20 S StateCollege al. #200 City Brea y - ---- - - State - CA Zip 92$21 Telephone 714 879-5000 Fax 9€39 861-7726 Email pcone@hdiccpropertytax.carrt Tax ID plumbers - Federal 95-4398586 State 397-0671-1 City of Santa -Ana Business License Tax Certificate Number 355251 (Business License Tax Certificate No. must "e provided ariar to firma! issuance of Pmfessiorai Consu!tant Agreement] City of Santa Ana -- Revenue Auditing. Recovery. Reporting. Analysis, and LegislativoiState Agency Liaison and lirjplernentation Monitoring Services Regtaest for Propmais No 2D-126 Cattier 1. 2020 Pane 24 Page 142 J. Certification of Proposals Attachment 7 ATTACHMENT 7 PROPOSER'S CEP IFICATION FORM CERTIFICATION OF RESPONSE TO REQUEST FOR PROPOSALS TO THE CITY OF SANTA ANA RFP NoF 20-126 1. The undersigned hereby submits its Response to Request for Proposals quotation and, by doing so, agrees to furnish services to the City in accordance with the Request for Proposals (RFP'), dated October 1, 2020 and to be bound by the terms and conditions of the RFP and any subsequent Addenda to said RFP. 2, This firm has carefully reviewed its response and understands and agrees that the City is not responsible for any errors or omissions on the part of the proposer and that the proposer is responsible for them. 3. It is understood and agreed that the City reserves the right to accept or reject any or all responses and to waive any informality or irregularity in any quotation received by the City. 4. The response includes all of the commentary, figures and data required by the Request for Proposal, dated October 1, 2020 together with any Addenda subsequently 3,ssued thereto. 5. This firm has carefully read and fully understands all of the items contained in the Section XXV [General Terms & Conditions]. This firm agrees to all of the general requirements except for those disclosed by the firm in its Response to Request for Proposals quotation(s) - RFP No. 20-126 6, The quotations shown on this firm`s_Cost/Bid Proposal Form(s) (Attachment 6) shall be valid for minimum (180) days following submission. Name of Firm: HdL Coren &Lone By: Paula J Cone (Authorized Signature)�LGL! Type Name: Paula 3 Cone Title: President Date: f3ctober U,2020 THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. (PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revefwe Auditing, Recovery, Reporting, Analysis, and Legislative;5tate agency Liaison and Imoiementation Monitoring Services Requesi for Proposals No. 20-126 Page 25 October ?. 2020 Page 143 K. Non -Collusion Affidavit Form Attachment 8 ATTACHMENT 8 NON -COLLUSION AFFXD VIT (Title 23 United States Code Section 112 and Public Contract Code Section 7106) In conformance with Title 23 United States Code Section 112 and Public Contract Code 710.6 the BIDDER declares that the bid is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation; that the bid is Genuine and not collusive or sham; that the BIDDER has not directly or indirectly induced or solicited any other BIDDER to put in a false or share bid, and has not directly or indirectly colluded, conspired, connived, or agreed with any BIDDER or anyone else to put in a sham bid, or that anyone shall refrain from bidding; that the BIDDER has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the bid price of the BIDDER or any other BIDDER, or to fix any overhead, profit, or cost element of the bid price, or of that of any other BIDDER, or to secure any advantage against the public body awarding the contract of anyone interested in the proposed contract; that all statements contained in the bid are true; and, further, that the BIDDER has not, directly or indirectly, submitted his or her bid price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, or paid, and will not pay, any fee to any corporation, partnership, company association, organization, bid depository, or to any member or agent thereof to effectuate a collusive or sham bid. Note: The above Non -Collusion Affidavit is part of the Proposal. BIDDERS are cautioned that making a false certification may subject the certifier to criminal prosecution. Signed California County Subscribed and rn to (or affirmed) before me on this day of , 20__ by _, proved to me on the basis of satisfactory evidence to be the person(s) who appeare efore me. Notary Public Signature Notary Public Seai THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysis, and Legislative/State Agency Liaison and implementation Monitoring Services Request for Proposais No. 20426 Page 26 October 1. 2020 Page 144 CALIFORNIA JURAT WITH AFFIANT STATEMENT GOVERNMENT CODE § 8202 Li See Attached Document (Notary to cross out lines 1-6 below) C See Statement Below (Lines 1-6 to be completed only by document signer[s], not Notary) i .................................................... ...... _ ... 3 4 Signature of Document Signer No. 1 Signature of Document Signer No. 2 (if any) A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of California County of DANA WALL Natal, Pudic - Cal OW'a Los Angeles Ccun:y Comm'asian p 221489. My Comm_ Eaoirs oa l o2' Seal Place Notary Seal Above Subscribed and swom to (or affirmed) before me on this day of OLt'0 20av . by Date Month Year (and (2) }, Name(s) of Signer(s) proved to me on the basis of satisfactory evidence to be the person(s) who appeared before me. Signature f ' Signature of Notary Public OPTIONAL Though this section is optional, completing this information can deter alteration of the document or fraudulent reattachment of this form to an unintended document. Description of Attached Document Title or Type of Document:jY) 11nn1,i,'I Document Date: Number of Pages: Signer(s) Other Than Named Above: ©2014 National Notary Association • www.NationalNotary.org • 1-800-US NOTARY (1-800-876-5827) item #5910 Page 145 Non -Lobbying Certification Attachment 9 ATTACHMENT 9 NQN-LOBBYING CERTIFICATION The prospective participant certifies, by signing and submitting this bid or proposal, to the best of his or her knowledge and belief, that: (1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, "Disclosure of Lobbying Activities," in conformance with its instructions. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by Section 1352, Title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The prospective participant also agrees by submitting his or her bid or proposal that he or she shall require that the language of this certification be included in all lower tier subcontracts, which exceed $100,000 and that all such sub -recipients shall certify and disclose accordingly. Signed: _ Title: resident T_T Firm: HdL Coren & Cone Date: October 28, 2020 - THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL BE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Anaiysis, and LegislativeiStem Agency Liaison and tinplementation Monitoring Services Request for Proposals No. 20-126 Pagc 2; October 1, 2020 Page 146 M. Non -Discrimination Certification Attachment 10 ATTACHMENT 10 The undersigned consultant or corporate officer, during the performance of this contract, certifies as follows: The Consultant shall not discriminate against any employee or applicant for employment because of race, color, religion, sex, or national origin. The Consultant shall take affirmative action to ensure that applicants are employed, and that employees are treated during employment without, regard to their race, color, religion, sex, or national origin. Such action shall include, but not be limited to, the following: employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection fortraining, including apprenticeship. The Consultant agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided setting forth the provisions of this nondiscrimination clause. 2. The Consultant shall, in all solicitations or advertisements for employees placed by or on behalf of the Consultant, state that all qualified applicants will receive consideration for employment without regard to race, color, religion, sex, or national origin. 3. The Consultant shall send to each labor union or representative of workers with which he/she has a collective bargaining agreement or other contract or understanding, a notice to be provided advising the said labor union or workers' representatives of the Consultant's commitments under this section, and shall post copies of the notice in conspicuous places available to employees and applicants for employment. 4. The Consultant shall comply with all provisions of Executive Order 11246 of September 24, 1965, and of the rules, regulations, and relevant orders of the Secretary of Labor. 5. The Consultant shall furnish all information and reports required by Executive Order 11246 of September 24, 1965, and by rules, regulations, and orders of the Secretary of Labor, or pursuant thereto, and will permit access to his/her books, records, and accounts by the administering agency and the Secretary of Labor for purposes of investigation, to ascertain compliance with such rules, regulations, and orders. 6. In the event of the Consultant's non-compliance with the nondiscrimination clauses of this contract or with any of the said ru les, regulations, or orders, the contract may be canceled, terminated, or suspended in whole or in part and the Consultant may be declared ineligible for further Government contracts or federally assisted construction contracts in accordance with procedures authorized in Execution Order 11246 of September 24, 1965, and such other sanctions may be imposed and remedies invoked as provided in Executive Order 11246 of September 24, 1965, or by rule, regulations, or order of the Secretary of Labor, or as otherwise provided by law. 7. The Consultant shall include the portion of the sentence immediately preceding paragraph (1) and the provisions of paragraphs (1) through (7) in every subcontract or purchase order unless exempted by rules, regulations, or orders of the Secretary of Labor issued pursuant to Section 204 of Executive Order 11246 of September 24, 1965, so that such provisions will be binding upon each subcontract or purchase order as the administering agency may direct as means of enforcing such provisions, including sanctions for noncomptiance; provided, however, that in the event the Consultant becomes involved in, City of Santa Ana — Revenue Auditing, Recovery, Rep crting, Analysis, and Legislative/State Agency Liaison and Implementation Monitoring Sertices Request for Proposals No. 20-126 Page 28 October 1, 2020 Page 147 or is threatened with, litigation with a sub -consultant or vendor as a result of such direction by the administering agency, the Consultant may request that the United States enter into such litigation to protect the interests of the United States. S. Pursuant to California Labor Code Section 1735, as added by Chapter 643 Stats. 1939, and as amended, no discrimination shall be made in the employment of persons upon public works because of race, religious creed, color, national origin, ancestry, physical handicaps, mental condition, marital status, or sex of such persons, except as provided in Section 1420, and any consultant of public works violating this Section is subject to all the penalties imposed for a violation of the Chapter. Signed: Title: President Firm: HdL Coren & Date: October 28, 2020 THIS FORM MUST BE COMPLETED AND INCLUDED WITH THE PROPOSAL. PROPOSALS THAT DO NOT CONTAIN THIS FORM WILL SE CONSIDERED NONRESPONSIVE. City of Santa Ana — Revenue Auditing, Recovery, Reporting, Analysts, and Legislative/Stale Agency 0aison and in)piementation. Monitoring Services Reauest for Proposals %o 20-126 Page 29 October 1. 2020 Page 148 CITY OF SANTA 61V 1\ ill : ' 012DU� FOR 2019-20 HdL° Coren &Cone Page 1 49 HdO Coren & Cone THE CITY OF SANTA ANA 2015/16 TO 2019120 ASSESSED VALUES Unsecured 2015/16 2016/17 2017/18 --2018/19 --2019/20 Nonunitary Secured $0 $5,000,000,000 $10,000,000,000 $15,000,000,000 $20,000,000,000 $13,979,329,196 $14,694,278,645 $15,735,742,290 $16,781,395,748 $17,755,054,373 $10,475,644,264 $10,766,778,483 $11,163,743,578 $11, 555,312,068 $11,995,370,911 Exem $1,066,929,924 $1,025,748,052 $1,000,517,661 $1,013,311,814 $1, 066,139,438 $815,402,107 ❑ $898,359,029 ❑ $940,418,954 ■ $1,013,300,785 ■ $1,002,950,538 ■ $8,000,000,000 $16,000,000,000 $24,000,000,000 $32,000,000,000 Gross Assessed $25,521,903,384 $26,486,805,180 $27,900,003,529 $29,350,019,630 $30,816,564,722 Net Taxable Value $23,026,494,532 $23,881,219,004 $25,199,287,481 $26,497,864,876 $27,899,686,424 Percent Change City County 5.1 % I 6.6% 7.1% I 7.1% 6.6% I 7.5% 5.8% I 5.9% I 2.8% I 3.8% 3.7% I 4.4% 3.5% I 4.7% 3.8% I 4.7% I -3.9% I 3.2% -2.5% I -4.2% 1.3% I 4.5% 5.2% I 7.1% I 10.2% I 4.7% 4.7% I -0.5% 7.7% I 5.6% -1.0% I 3.2% City County 3.8% I 5.3% 5.3% I 5.7% 5.2% I 6.3% 5.0% I 5.5% I 3.7% I 5.4% 5.5% I 6.0% 5.2% I 6.3% 5.3% I 5.6% Data Source: Orange County Assessor 2015116 To 2019120 Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the Page 1 written consent of HdL, Coren & Cone HdLQ Coren & Cone THE CITY OF SANTA ANA 2019120 TOP 40 NET TAXABLE SECURED VALUE CHANGES Parcel Use Category Owner Situs Current Net Taxable Value Net Taxable Value Change Value Change from Prior Year 411-141-12 Vacant Dyer Bsuness Park Llc 666 E Dyer Rd $41,000,000 +$39,810,240 +3,346% 400-101-05 Commercial Pacific Coast Holdings Investment Llc 1101 N Tustin Ave $51,767,813 +$25,306,492 +96% 198-081-28 Residential Oktogon Santa Ana Llc 3630 Westminster Ave $25,942,503 +$19,470,285 +301% 400-071-02 Commercial 1851 E First Street Investors Llc 1851 E 1 St St $85,000,000 +$18,228,140 +27% 430-222-16 Industrial Rhw Holdings Llc 2310 Red Hill Ave $28,842,000 +$15,302,956 +113% 414-261-07 Commercial Ccf Ps lii Harbor Llc 3601 S Harbor Blvd Bldg A $32,742,000 +$14,118,840 +76% 398-125-16 Residential Park Tower Apartments Llc 21515Th St $16,320,000 +$13,092,284 +406% 198-032-02 Industrial Adohr Farms Llc 4002 W Westminster Ave $38,493,388 +$10,293,700 +37% 398-283-16 Residential Heninger 2016 Lp 200 S Sycamore St $10,200,000 +$10,200,000 +9,999% 430-222-07 Industrial Rhw Holdings Llc 2300 Red Hill Ave $14,783,000 +$10,139,464 +218% 398-324-12 Residential Park City View Apartments Llc 510 N Mortimer St $10,200,000 +$8,009,929 +366% 404-083-13 Residential Chestnut Property Partners Llc 510 E Chestnut St $9,664,500 +$7,745,374 +404% 410-041-51 Commercial 24505 Hawthorne Blvd Llc 130 W Macarthur Blvd $7,650,000 +$6,687,763 +695% 402-071-05 Industrial Mcfadden Center Investors Llc 1790 E Mcfadden Ave $28,601,820 +$6,642,050 +30% 011-154-39 Commercial Contempo Group Llc 1600 E 1St St $16,377,013 +$6,169,272 +60% 140-251-04 Commercial Fisher Real Estate Partners Lp 2840 S Bristol St $20,502,000 +$5,978,343 +41% 402-091-03 Commercial Big Brothers Big Sisters Of Orange County 1801 E Edinger Ave $7,270,236 +$5,588,165 +332% 411-131-40 Industrial W-GI1241 Ocbc Holdings Viii Lp 1241 E Dyer Rd $20,476,500 +$5,346,888 +35% 011-262-44 Industrial Eastside Development Company 1008 S Hathaway St Bldg A $8,700,000 +$5,172,769 +147% 402-191-04 Industrial Broomell Commercial Properties Lp 2110 E 1St St $6,671,000 +$4,831,608 +263% 411-141-01 Industrial 620 Dyer Llc 620 E Dyer Rd $11,220,000 +$4,821,540 +75% 414-221-01 Industrial 3101 Harbor Llc 3101 S Harbor Blvd $10,200,000 +$4,791,603 +89% 414-272-05 Commercial Calvary Chapel Of Costa Mesa 3000 W Macarthur Blvd Unit $13,254,366 +$4,543,287 +52% 411-102-06 Commercial Bre Oc Griffin Llc 5 Hutton Centre Dr $143,346,414 +$4,442,086 +3% 003-153-55 Residential Relock Kevin M Trust Relock Family Trust 1717 Spurgeon St $5,620,200 +$4,359,524 +346% 403-201-12 Industrial Dana 4 Enterprises Inc 1641 Saint Andrew PI $9,637,782 +$4,296,549 +80% 402-211-08 Commercial Pres Jcr Santa Ana Office Llc 1820 E 1 St St $10,608,000 +$4,245,985 +67% 015-052-14 Residential Woodridge Investors 1800 S Broadway $10,710,000 +$4,131,000 +63% 041-215-03 Residential Pr Wood Santa Ana Apartments Llc $52,579,048 +$4,024,333 +8% 398-601-03 Commercial Lh 200 N Main Street Llc 200 N Main St $6,600,000 +$3,841,340 +139% 411-131-36 Industrial W-GI 1231 Ocbc Holdings Viii Lp 1231 E Dyer Rd Bldg 4 $11,551,500 +$3,839,002 +50% 144-341-08 Vacant Santa Ana Village Lp $4,488,000 +$3,748,757 +507% 415-023-09 Commercial Kearny Harbor Llc 3130 S Harbor Blvd $35,468,460 +$3,497,778 +11% 398-162-09 Commercial Cummins Kenneth J Trust William H Griffith 1008 E 17Th St $5,737,500 +$3,218,242 +128% 415-012-17 Industrial Danaco 4030 Llc 4030 Chandler Ave $4,062,500 +$3,207,222 +375% 014-281-12 Industrial Warner Avenue Group Llc 1329 E Warner Ave $494,700 -$4,005,300 -89% 011-154-43 Residential Amcal 1440 Santa Ana Fund Lp 1440 E 1 St St $0 -$4,590,000 -100% 005-153-19 Residential Santa Ana Arts Collective Lp 1620 N Main St $0 -$5,670,180 -100% 415-023-08 Industrial Robinson Pharma Llc 3330 S Harbor $11,441,429 -$7,847,271 -41% 398-202-12 Residential Depot At Santiago Lp $272,140 -$13,513,705 -98% Data Source: Orange County Assessor 2018119 And 2019120 Secured Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 2 HdO THE CITY OF SANTAANA Coren & Cone 2019/20 USE CATEGORY SUMMARY BASIC PROPERTY VALUE TABLE Category Parcels Assessed Value Net Taxable Value Residential 46,684 $16,825,504,015 (54.6%) $16,446,033,442 (58.9%) Commercial 3,239 $6,580,359,659 (21.4%) $6,031,008,195 (21.6%) Industrial 1,653 $3,482,043,485 (11.3%) $3,451,317,022 (12.4%) Miscellaneous 7 $450,104 (0.0%) $450,104 (0.0%) Vacant 674 $396,347,000 (1.3%) $371,077,073 (1.3%) Exempt 1,916 $1,913,927,760 (6.2%) $0 (0.0%) Outer Parcels [1] $67,288 (0.0%) $67,288 (0.0%) SBE Nonunitary [9] $3,357,139 (0.0%) $3,357,139 (0.0%) Cross Reference [3,203] $79,756,467 (0.3%) $79,276,432 (0.3%) Unsecured [9,023] $1,534,819,093 (5.0%) $1,517,167,017 (5.4%) TOTALS 54,173 $30,816,632,010 $27,899,753,712 ASSESSED VALUE Others 6.5% Exem pt 6.2% Industrial 11.3% Com m erci 21.4% Others 1.6% U nsecured Indu 1 Residential Comr 54.6°% 2 NET TAXABLE VALUE ential Data Source: Orange County Assessor 2019120 Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the Page 3 written consent of HdL, Coren & Cone HdLQ THE CITY OF SANTA ANA Goren & cone 2019/20 GROWTH BY USE CATEGORY 2018/19 to 2019120 Value Growth by Use Category Category 2018/19 Net Taxable Value 2019/20 Net Taxable Value $ Change % Change Residential 46,285 $15,653,989,110 46,684 $16,446,033,442 (58.9%) $792,044,332 5.1% Commercial 3,245 $5,742,211,447 3,239 $6,031,008,195 (21.6%) $288,796,748 5.0% Industrial 1,656 $3,244,577,221 1,653 $3,451,317,022 (12.4%) $206,739,801 6.4% Unsecured [8,902] $1,479,230,689 [9,023] $1,517,167,017 (5.4%) $37,936,328 2.6% Vacant 643 $304,312,420 674 $371,077,073 (1.3%) $66,764,653 21.9% Cross Reference [3,1881 $69,771,059 [3,2031 $79,276,432 (0.3%) $9,505,373 13.6% SBE Nonunitary 191 $3,357,139 191 $3,357,139 (0.0%) $0 0.0% Miscellaneous 6 $415,791 7 $450,104 (0.0%) $34,313 8.3% Outer Parcels V] $65,969 N $67,288 (0.0%) $1,319 2.0% Exempt 1,892 $0 1,916 $0 (0.0%) $0 0.0% TOTALS 53,727 $26,497,930,845 54,173 $27,899,753,712 (100.0%) $1,401,822,867 5.3% Numbers in blue are parcel/assessment counts $18,000,000,000 $16,000,000,000 $14,000,000,000 $12,000,000,000 $10,000,000,000 i $8,000,000,000 Z $6,000,000,000 $4,000,000,000 $2,000,000,000 $0 Assessed Value by Major Use Category Residential Commercial Industrial Unsecured Vacant Cross SBE Nonunitary Reference Use Category Data Source: Orange CountyAssessor 2019120 Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure Page 4 statements without the written consent of HdL, Caren & Cone Coren & Cone HdLO THE CITY OF SANTA ANA PROPERTY TAX DOLLAR BREAKDOWN $ 0.3726 Santa Ana Unified General Fund $ 0.1903 Santa Ana General Fund $ 0.1830 Educational Revenue Augmentation Fund $ 0.0819 Rancho Santiago Community College General Func $ 0.0661 Orange County General Fund $ 0.0337 O.C. Sanitation #1 Operating $ 0.0214 O.C. Dept. of Education- General Fund $ 0.0212 Orange County Flood Control District $ 0.01640 O.C. Harbors Beaches & Parks Csa 26 $ 0.00846 Orange County Water District $ 0.00301 Orange County Transit Authority $ 0.00120 Orange County Vector Control District $ 0.00053 Orang e County Cemetery Fund- General $ 0.00013 Orange County Water District- Water Reserve $ 1.0000 ATI (Annual Tax Increment) Ratios for Tax Rate Area 11003, Excluding Redevelopment Factors & Additional Debt Service Data Source: Orange County Assessor 2019120 Annual Tax Increment Tables Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 5 HdLO Coren & Cone THE CITY OF SANTA ANA PROPERTY TAX REVENUE - 2019/20 Estimated Revenue, Participates in Teeter Plan, County Admin Fees Not Deducted General Fund Summary - Non SA TRAs Non SA TRAS General Fund Roll Taxable Value Rate Revenue Debt Rate Debt Revenue Total Revenue SEC $18,559,220,994 0.184397862 $34,222,806.79 0.000000 $0.00 $34,222,806.79 UTIL $2,176,063 0.191422059 $4,165.46 0.000000 $0.00 $4,165.46 UNS $547,949,389 0.185724766 $1,017,677.72 0.000000 $0.00 $1,017,677.72 TOTAL $19,109,346,446 0.184436710 $35,244,649.97 0.000000 $0.00 $35,244,649.97 + Aircraft $0 $0.00 $0.00 $0.00 Total Before Adjustment for A13-8 Growth $19,109,346,446 0.184436710 $35,244,649.97 0.000000 $0.00 $35,244,649.97 + Adjustment for A13-8 Growth Net effective Total Revenue Loss/Gain $12,876.11 $12,876.11 Non SA TRAs Total $19,109,346,446 0.184504092 $35,257,526.09 $35,257,526.09 General Fund Summary - SA TRAs SA TRAS Base Year Roll Net Value Value Rate Base Year Revenue Debt Rate Debt Revenue Total Revenue SEC $7,819,941,274 $991,710,304 0.187911944 $1,863,542.11 0.000000 $0.00 $1,863,542.11 UTIL $1,181,076 $836,200 0.187294870 $1,566.16 0.000000 $0.00 $1,566.16 UNS $969,217,628 $285,289,883 0.188817063 $538,675.98 0.000000 $0.00 $538,675.98 TOTAL $8,790,339,978 $1,277,836,387 0.188113617 $2,403,784.25 0.000000 $0.00 $2,403,784.25 + Aircraft $0 $0 $0.00 $0.00 $0.00 + Adjustment for A13-8 Growth (Net effective Total Revenue Loss/Gain) $878.19 $878.19 SA TRAs Total $8,790,339,978 $2,404,662.44 General Fund Total $27,899,686,424 _ $20,3879182,833 0.184734639 $37,6629188.52 0.000000 $0.00 $37,662,188.52 SB 2557 County Admin Fees (Current Year Actual Amount) -$237,731.25 Unitary Revenue $761,460.28 VLF Revenue $345663,784.00 Homeowner Exemption revenues are included in the revenue model used for this report Data Source: Orange County Assessor 2019120 Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 6 HdLQ Coren & Cone THE CITY OF SANTA ANA PROPERTY TAX REVENUE - 2019/20 Estimated Revenue, Participates in Teeter Plan, County Admin Fees Not Deducted Incremental Revenue Summary Total Incremental Roll SA Taxable Value Base Year Value Incremental Value Rate Incremental Revenue Debt Rate Debt Revenue Revenue SEC $7,820,008,562 $991,710,304 $6,828,298,258 1.000000000 $68,282,982.58 0.000000 $0.00 $68,282,982.58 UTIL $1,181,076 $836,200 $344,876 1.000000000 $3,448.76 0.000000 $0.00 $3,448.76 UNS $969,217,628 $285,289,883 $683,927,745 1.000000000 $6,839,277.45 0.000000 $0.00 $6,839,277.45 TOTAL 8,790,407,266 1,277,836,387 7,512,570,879 1.000000000 $75,125,708.79 0.000000 $0.00 $75,125,708.79 + Aircraft $0 $0 $0 0.000000000 $0.00 0.000000 $0.00 $0.00 SA Total $8,790,407,266 $1,277,836,387 $7,512,570,879 $75,125,708.79 0.000000 $0.00 $75,125,708.79 SB 2557 County Admin Fees Not Available The Redevelopment Area(s) included on this report include outer TRAs with a Net Value of $67,288 and a base year value of $0 Homeowner Exemption revenues are included in the revenue model used for this report Data Source: Orange County Assessor 2019120 Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 7 HdLO THE CITY OF SANTA ANA Coren & Cone SALES VALUE HISTORY Single Family Residential Full Value Sales (01/01/2005 - 9/30/2020) 2005 3,319 $477,604 $490,000 2006 2,461 $516,971 $555,000 13.27% 2007 1,112 $498,761 $500,000 -9.91 % 2008 2,095 $300,048 $290,000 -42.00% 2009 2,652 $260,488 $250,000 -13.79% 2010 2,142 $277,101 $275,000 10.00% 2011 1,884 $271,695 $265,000 -3.64% 2012 1,895 $285,146 $280,000 5.66% 2013 1,658 $347,678 $335,000 19.64% 2014 1,390 $390,064 $384,250 14.70% 2015 1,508 $411,330 $400,500 4.23% 2016 1,549 $440,459 $435,000 8.61 % 2017 1,534 $478,355 $470,000 8.05% 2018 1,477 $504,636 $510,000 8.51 % 2019 1,367 $524,862 $530,000 3.92% 2020 807 $552,430 $550,000 3.77% -Median Price -Avg Price $600,000 $500,000 $400,000 m a $300,000 a� N $200,000 $100,000 $o I o`' o0 01 00 ,�o ^� N� No ,�� rah No N T �o �o �o �o �o �o If, If, �o �o �o �o �o �o Year `Sales not included in the analysis are quitclaim deeds, trust transfers, timeshares, and partial sales. Data Source: Orange County Recorder Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written page 8 consent of HdL, Coren & Cone HdLQ THE CITY OF SANTA ANA Coren & Cone PROP 8 POTENTIAL RECAPTURE HISTORY Single Family Residential Parcels Roll Prop 8 Real Value of Inflation Potential % of Prop 8 Parcels Increase in Real 3rop 8 Parcels that Increase in Real Year Parcel Prop 8 Parcels Adjusted Peak Recapture All Parcels that have fully AV Due to full have Recaptured AV Due to Count Taxable Values Recaptured Recaptures Value Recaptures 2008 6,864 2,929,864,597 3,405,235,796 475,371,199 15.8% 135 1,608,960 243 2,539,151 2009 11,259 2,993,309,401 4,604,423,049 1,611,113,648 25.8% 1,038 23,288,008 4,212 135,004,861 2010 9,890 2,646,431,744 3,979,452,985 1,333,021,241 22.7% 860 24,277,429 4,386 137,213,926 2011 9,150 2,616,468,486 3,705,277,562 1,088,809,076 21.0% 13 314,566 154 1,682,350 2012 11,612 3,195,214,404 4,289,429,224 1,094,214,820 26.6% 3,765 43,555,820 10,849 194,265,522 2013 7,213 2,165,179,420 3,041,954,664 876,775,244 16.5% 2,215 54,125,797 6,590 249,198,901 2014 4,780 1,625,476,372 2,236,455,257 610,978,885 11.0% 1,121 37,331,879 3,776 162,258,478 2015 3,421 1,331,481,904 1,792,636,978 461,155,074 7.8% 405 13,107,681 2,428 73,534,626 2016 2,839 1,164,916,011 1,549,469,010 384,552,999 6.5% 290 10,132,817 1,706 67,657,910 2017 2,318 1,006,638,880 1,331,695,861 325,056,981 5.3% 318 14,166,889 1,720 80,853,839 2018 1,973 919,908,683 1,195,754,873 275,846,190 4.5% 192 7,331,235 910 39,211,831 2019 1,679 794,652,730 1,058,910,974 264,258,244 3.8% Totals for Single Family Residential Parcels Prop 8 History Potential Recapture Net AV rt0 rt0 rt0 �O �O rt0 rt0 �O rt0 rt0 rt0 rt0 �O rt0 ry0 ry0 �O �O �O rt0 rt0 �O rt0 rt0 ry0 �O rt0 rt0 rt0 �O Recapture Potential Recaptured Value Fully Recaptured The report identifies parcels that were granted a value reduction and possess value recapture potential per Proposition 8. The reductions were based on market conditions at the time of assessor review. This calculation is derived from historical transfers of ownership, Assessor applied Proposition 8 reductions and trends in the marketplace relative to median and average home sales and is an estimate of the impact of current adjustments to the assessment roll as of the 2020-21 lien date. The Inflation Adjusted Peak Value is defined as a parcel's highest value after its most recent sale. If a parcel is assessed for a lower value after its most recent sale, then the sales price becomes the peak value. Peak values are inflated annually according to Proposition 13. Prop 8 Parcels that have recaptured value include both parcels that have been fully recaptured as well as parcels that have only recaptured a portion of the Inflation Adjusted Peak Values. Proposition 8 potential value recapture is shown in the Potential Recapture Column and assumes no future sales transactions. Sale of Proposition 8 parcels resets base value and removes the parcel from the Proposition 8 list. Data Source: Orange County Assessor Combined Tax Rolls; Sales Through 9/30/2020 V3.0 Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 9 HdLQ Coren & Cone THE CITY OF SANTA ANA 2019/20 TOP TEN PROPERTY TAXPAYERS Top Property Owners Based On Net Values Owner Secured Unsecured Combined Primary Use & %of %of %of Primary Agency Parcels Value Net AV Parcels Value Net AV Value Net AV Commercial 1) MAINPLACE SHOPPINGTOWN LLC 13 $343,815,179 1.30% $343,815,179 1.23% (Pending Appeals On Parcels) Successor Agency Commercial 2) FIRSTAMERICAN TITLE INSURANCE COMPANY 15 $142,047,912 0.54% 6 $9,014,175 0.59% $151,062,087 0.54% Successor Agency Residential 3) RP ESSEX SKYLINE HOLDINGSLLC 1 $1449387,459 0.55% $144,387,459 0.52% Successor Agency Commercial 4) BRE OC GRIFFIN LLC 1 $143,346,414 0.54% 1 $8,435 0.00% $143,354,849 0.51% Successor Agency Industrial 5) APG OCIC LLC 10 $111,354,558 0.42% $111,354,558 0.40% Successor Agency Residential 6) ADAGIO 366 LLC 2 $99,878,400 0.38% 1 $922,483 0.06% $100,800,883 0.36% (Pending Appeals On Parcels) Santa Ana General Fund Residential 7) TUSTIN AVENUE APARTMENTS LLC 2 $97,803,600 0.37% 1 $217,585 0.01 % $98,021,185 0.35% Santa Ana General Fund Commercial 8) PACIFIC COAST HOLDINGS INVESTMENT LLC 9 $949361,926 0.36% $94,361,926 0.34% (Pending Appeals On Parcels) Santa Ana General Fund Commercial 9) BSG WEST BRISTOL LLC 9 $92,072,336 0.35% $92,072,336 0.33% Santa Ana General Fund Commercial 10) BANC OF CALIFORNIA N A 1 $84,387,441 0.32% 1 $1,979,092 0.13% $86,366,533 0.31% Successor Agency Top Ten Total 63 $1,353,455,225 5.13% 10 $12,141,770 0.80% $1,365,5969995 4.89% City Total $26,382,586,695 $1,517,167,017 $27,899,7539712- *Value includes Outer TRAs Top Owners last edited on 9/10/19 by MaheaV using sales through 07/31/19 (Version R.1) Data Source: Orange County Assessor 2019120 Combined Tax Rolls and the SBE Non Unitary Tax Roll Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 10 HdLQ THE CITY OF SANTA ANA Coren & Cone APPEALS HISTORY Appeals History Listing - 2015 Through 10/13/2020 - In Appeal Number Order 2015 Parcel Appeals Appeal Count Roll Total Board Value Change 2015 Totals 83 Appeals Allowed $441,057,628 $381,198,924 $-59,858,704 Value Decline: 13.6% 93 Appeals Denied $385,721,806 21 Appeals Pending $54,946,199 263 Appeals Withdrawn $1,440,028,639 460 Appeals $2,321,754,272 $381,198,924 $-59,858,704 2016 Parcel Appeals Appeal Count Roll Total Board Value Change 2016 Totals 59 Appeals Allowed $350,163,102 $302,440,441 $-47,722,661 Value Decline: 13.6% 70 Appeals Denied $252,515,957 14 Appeals Pending $43,788,067 196 Appeals Withdrawn $942,255,319 339 Appeals $1,588,722,445 $302,440,441 $-47,722,661 2017 Parcel Appeals Appeal Count Roll Total Board Value Change 2017 Totals 60 Appeals Allowed $225,124,629 $186,446,429 $-38,678,200 Value Decline: 17.2% 22 Appeals Denied $24,510,441 102 Appeals Pending $222,696,340 141 Appeals Withdrawn $593,556,496 325 Appeals $1,065,887,906 $186,446,429 $-38,678,200 2018 Parcel Appeals Appeal Count Roll Total Board Value Change 2018 Totals 47 Appeals Allowed $115,206,205 $91,356,356 $-23,849,849 Value Decline: 20.7% 26 Appeals Denied $34,732,233 158 Appeals Pending $549,994,159 88 Appeals Withdrawn $388,027,704 319 Appeals $1,087,960,301 $91,356,356 $-23,849,849 Data Source: Orange County Assessor Through 1011312020 - In Appeal Number Order Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 11 H IQ THE CITY OF SANTA ANA Coren & Cone APPEALS HISTORY Appeals History Listing - 2015 Through 10/13/2020 - In Appeal Number Order 2019 Parcel Appeals Appeal Count Roll Total Board Value Change 2019Totals 22 Appeals Allowed $145,587,774 $121,477,770 $-24,110,004 Value Decline: 16.6% 5 Appeals Denied $1,235,843 198 Appeals Pending $801,193,286 48 Appeals Withdrawn $214,892,662 273 Appeals $1,162,909,565 $121,477,770 $-24,110,004 SANTA ANA, ENTIRE CITY 271 Appeals Allowed $1,277,139,338 $1,082,919,920 $-194,219,418 Value Decline: 15.2% Listed Totals 216 Appeals Denied $698,716,280 493 Appeals Pending $1,672,618,051 736 Appeals Withdrawn $3,578,760,820 1,716 Appeals $7,227,234,489 $1,082,919,920 $-194,219,418 Data Source: Orange County Assessor Through 1011312020 - In Appeal Number Order Combined Tax Rolls Prepared On 10/20/2020 By PC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Page 12 HdLa Coren & Cone THE CITY OF SANTA ANA NEW CONSTRUCTION HISTORY ESTIMATED ANNUAL CONSTRUCTION FROM 2012/13 TO 2019/20 Estimated Residential New Non -Residential Total New Tax Year Parcel Count Construction New Construction Construction 2012 209 $3,695,174 $16,886,921 $20,582,095* 2013 376 $23,552,477 $15,725,241 $39,277,718 2014 618 $23,905,802 $14,042,189 $37,947,991 2015 496 $42,319,424 $16,383,143 $58,702,566 2016 478 $10,932,498 $24,780,950 $35,713,449 2017 461 $31,046,424 $32,124,945 $63,171,369 2018 581 $51,004,238 $31,282,228 $82,286,466 2019 463 $39,900,982 $72,529,740 $112,430,722* Average of all Years: $56,264,047 Trimmed Average (Excludes Outlying Years*) $52,849,927 Estimate @ 75%: $39,637,445 Estimate @ 50%: $26,424,963 Estimate @ 25%: $13,212,482 - Values are from unappealed secured parcels with no prior lien year transfers, and improvement value increases greater than Assessor CPI - Trimmed average is the average of years where Total New Construction falls within one standard deviation of the average. Data Source: Orange County Assessor 2019120 Secured Tax Rolls Prepared On 1/28/2020 By MV This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone HdLQ THE CITY OF SANTA ANA Coren & Cone GENERAL FUND REVENUE ESTIMATE 2020-21 Revenue Estimate based on 2019-20 Values and Estimated Changes General Fund and BY Values 2019-20 $20,387,182,833 Citywide Net Taxable Value 2019-20 $27,899,686,424 Real Property Value (Incl. Prop 8 parcels) $18,707,761,463 $26,858,194,263 CPI of Non Prop 8 Parcels (2.000%) $359,240,939 $518,696,383 Transfer of Ownership Assessed Value Change $368,665,592 $752,224,837 Est. SFR Prop 8 Adj Based on Recent SFR Price F $43,636,563 $41,311,850 2020-21 Estimated Real Property Value $19,479,304,558 $28,170,427,334 Base Year Values $1,277,836,387 Included in AV Secured Personal Property Value (o.o%growth) $67,231,908 $106,946,142 Unsecured Personal Property Value (0.0% growth) $329,913,986 $946,339,130 Nonunitary Utility Value $2,176,063 $3,357,139 Enter Completed New Construction 2020-21 Estimated Net Taxable Value $21,156,462,902 $29,227,069,745 Estimated Total Percent Change 2020-21 3.77% 4.76% Revenue Calculations Net Taxable Value Tax @ 1 % $211,564,629 City Share of 1% Tax @ 18.46942959% $39,074,780 Aircraft Value Tax @ 1 % $0 City Share of Aircraft Tax @ 33.3% $0 Net GF Estimate for 2020-21 $39,074,780 Taxable Value Revenue Categories Secured Revenue $37,773,590 Unsecured Revenue $1,301,190 Aircraft Revenue $0 Rev from Taxable Value* $39,074,780 Unitary Revenue (Budgeted Fiat) $753,150 Admin Fee (Not Deducted Above) -$253,388 Enter Suppl. Apportionment Recd. - Avg. 3 Yrs Enter Delinquent Apportionment Recd. - Avg. 3 Yrs Base Value of VLFAA $34,663,784 Estimated Change to VLFAA $1,649,996 VLFAA Estimate for 2020-21 $36,313,780 HdLa THE CITY OF SANTA ANA Coren & Cone GENERAL FUND REVENUE ESTIMATE 2020-21 Through 2024-25 Revenue Estimate Based on 2019-20 Values and Estimated Changes General Fund and BY Values Real Property Value (Incl. Prop 8 parcels) CPI of Non Prop 8 Parcels (Max 2.0%) Transfer of Ownership Assessed Value Change Est. SFR Prop 8 Adj Based on Recent Price Estimated Real Property Value Base Year Values Secured Personal Property Value (0.0% growth) Unsecured Personal Property Value (0.0% growth) Nonunitary Utility Value (0.0% growth) Enter Completed New Construction Estimated Net Taxable Value Estimated Total Percent Change Revenue Calculations Net Taxable Value Tax @ 1 % City Share of 1% Tax @ 18.46942959% Aircraft Value Tax @ 1 % City Share of Aircraft Tax @ 33.3% Net GF Estimate Taxable Value Revenue Categories Secured Revenue Unsecured Revenue Aircraft Revenue Rev from Taxable Val* Unitary Revenue (Budgeted Flat) Admin Fee (Not Deducted Above) Enter Suppl. Apportionment - Avg 3 Yrs Enter Delinquent Apportionment - Avg 3 Yrs $20, 387,182, 833 $18,707,761,463 $359,240,939 $368,665,592 $43,636,563 $19,479,304,558 $1,277,836,387 $67,231,908 $329,913,986 $2,176,063 $21,156,462,902 3.77% $21,156,462, 902 $19,479,304,558 $362,150,061 $347,575,653 $10,137,077 $20,199,167,349 $1,277,836,387 $67,231,908 $329,913,986 $2,176,063 $21,876,325,693 3.40% $21, 876,325, 693 $20,199,167,349 $378,437,924 $314,071,373 $11,798,176 $20,903,474,822 $1,277,836,387 $67,231,908 $329,913,986 $2,176,063 $22,580,633,166 3.22% $22, 580, 633,166 $20,903,474,822 $381,771,771 $378,592,252 $27,516,567 $21,691,355,412 $1,277,836,387 $67,231,908 $329,913,986 $2,176,063 $23,368,513,756 3.49% $23,368,513, 756 $21,691,355,412 $398,486,491 $450,384,897 $44,796,877 $22,585,023,677 $1,277,836,387 $67,231,908 $329,913,986 $2,176,063 $24, 262,182, 021 3.82% $211,564,629 $218,763,257 $225,806,332 $233,685,138 $242,621,820 $39,074,780 $40,404,326 $41,705,141 $43,160,312 $44,810,866 $0 $0 $0 $0 $0 $39,074,780 $40,404,326 $41,705,141 $43,160,312 $44,810,866 $37,773,590 $1,301,190 $39,074,780 $753,150 -$253,388 $39,058,861 $1,345,464 $40,404,326 $753,150 -$261,847 $40,316,360 $1,388,781 $41,705,141 $753,150 -$270,123 $41,723,073 $1,437,238 $43,160,312 $753,150 -$279,381 $43,318,664 $1,492,202 $44,810,866 $753,150 -$289,882 Citywide Net Taxable Value $27,899,686,424 $29,227,069,745 $30,273,353,908 $31,296,169,499 $32,438,787,361 Real Property Value (Incl. Prop 8 parcels) $26,858,194,263 $28,170,427,334 $29,216,711,497 $30,239,527,088 $31,382,144,950 CPI of Non Prop 8 Parcels (Max 2.0%) $518,696,383 $532,465,802 $555,556,644 $564,720,885 $588,698,074 Transfer of Ownership Assessed Value Change $752,224,837 $502,398,680 $453,983,004 $546,968,589 $650,510,218 Est. SFR Prop 8 Adj Based on Recent SFR Price $41,311,850 $11,419,682 $13,275,942 $30,928,389 $50,186,353 Estimated Real Property Value $28,170,427,334 $29,216,711,497 $30,239,527,088 $31,382,144,950 $32,671,539,594 Secured Personal Property Value (0.0%growth) $106,946,142 $106,946,142 $106,946,142 $106,946,142 $106,946,142 Unsecured Personal Property Value (0.0%growth) $946,339,130 $946,339,130 $946,339,130 $946,339,130 $946,339,130 Nonunitary Utility Value $3,357,139 $3,357,139 $3,357,139 $3,357,139 $3,357,139 Enter Completed New Construction Estimated Net Taxable Value $29,227,069,745 $30,273,353,908 $31,296,169,499 $32,438,787,361 $33,728,182,005 Estimated Total Percent Change 4.76% 3.58% 3.38% 3.65% 3.97% Base Value of VLFAA $34,663,784 $36,313,780 $37,613,813 $38,885,160 $40,304,469 Estimated Change to VLFAA $1,649,996 $1,300,033 $1,271,347 $1,419,308 $1,600,087 VLFAA Estimate $36,313,780 $37,613,813 $38,885,160 $40,304,469 $41,904,556 NOTES: * The revenue projection assumes 100% payment of taxes. Delinquency is not considered in the projection; however, rates of between 1% and 2.5% are typical. • Transfer of Ownership Assessed Value Change: For years 2021-22 and later a growth rate is applied that is representative of the historical and predicted average rate of real property growth due to properties that have transferred ownership. Real property is grown by the following percentages: 2021-22 @ 1.8%; 2022-23 @ 1.6%; 2023-24 @ 1.8%; 2024-25 @ 2.1 %; • Estimated Assessor Prop 8 Adjustments: Prop 8 reductions in value are TEMPORARY reductions applied by the assessor that recognize the fact that the current market value of a property has fallen below its trended (Prop 13) assessed value. For 2020-21 and later, properties with prior Prop 8 reductions are not included in the CPI increase, they are projected flat until either the Assessor begins to recapture value as the economy improves and median sale prices begin to increase, they are further reduced, or they sell and are reset per Prop 13. • Where they exist, Prop 8 restoration adjustments are based on projected median SFR home price growth. For this projection the following median year to year percentage changes are used for Santa Ana: 2021-22 @ 0.8%; 2022-23 @ 1.0%; 2023-24 @ 2.5%; 2024-25 @ 4.0%; • Base Year Values Entry: With the dissolution of redevelopment, base year values are unlikely to change and are budgeted flat. • Secured personal property and unsecured values are projected at 100% of 2019-20 levels. 2019-20 values include unsecured escaped assessments that have a general fund total value of $38,387,379 and a jurisdiction wide value of $67,353,189. The value of escaped assessments is generally inconsistent and varies from year to year. Escaped values have been estimated using a 10 year trimmed mean at $36,124,353 for the general fund and $82,503,439 for the entire jurisdiction. • Completed new construction entry: This data entry point allows for the inclusion of new construction projects completed annually. Due to processing delays we suggest that a time frame of November - October be selected. (i.e. Nov. 2018 - Oct. 2019 for the 2021-22 FY). If completed new construction has resulted in a sale of the property it is likely that the new value will appear in the value increase due to transfers of ownership entry and therefore should not be also included in the completed new construction value. • Pooled Revenue Sources include supplemental allocations, redemptions for delinquent payments in Non -Teeter cities, tax payer refunds due to successful appeals, roll corrections and other adjustments applied after the release of the roll. The forecasting of these revenues should be developed based on historical averages over a minimum of 3 years. • General Fund Revenue Estimate does not include any ad valorem voter approved debt service revenue. Prepared on 1/27/20 Using Sales Through 12/31/19 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL Coren & Cone EXHIBIT C SCHEDULE OF PERFORMANCE TIMELINE FOR DELIVERABLES July/August Data available for purchase from counties September 30 Dataset and software available for installation on city computers September -October Unsecured audits performed and forwarded to county assessor October -February Delivery of preliminary property tax reports December Appeals quarterly updates emailed in counties where the data is available March Appeals quarterly updates emailed in counties where the data is available March/April General Fund Budget Projections April/May Final Books — Addendums emailed to clients June Appeals quarterly updates emailed in counties where the data is available Ongoing Secured Audits — City Revenue audits of City and District receipts for correctness Property sales reports City mid -year budget reviews and budget projections Analytical work at the request of clients Monthly updates of database with property sale information